Division of Revenue Act

4 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 4 5. 6. Equitable division of local government share among municipalities Shortfalls, excess revenue and increasing equitable share CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES CHAPTER 3 Part 1 Conditional allocations 5 7. 8. Conditional allocations to provinces Conditional allocations to municipalities Part 2 Duties of accounting officers in respect of Schedule 4 to 7 allocations 10 Duties of transferring officer in respect of Schedule 4 allocations 9.

2. Iinjongo zalo Mthetho— (a) nanjengoko kusitsho isolotya 214(1) loMgaqo-Siseko, kukuba— (i) kubekhona ulwabiwo lwengeniso olufanelekileyo neqokelelwe phakathi kwezigaba ezithathu zikarhulumente; (ii) ulangazelelo lwephondo ngalinye kwisabelo sengeniso; kunye lokwabelwa ngokufanelekileyo (iii) nolunye ulwabiwo-mali loorhulumente basemakhaya okanye oomasipala ukusuka kwisabelo sesizwe sikarhulumente saloo ngeniso kunye nemibandela yolo lwabiwo-mali olwenziwe ngaphantsi kwayo; lwamaphondo, noomasipala, (b) ukuphakamisa uqikelelo noqiniseko xa kusiziwa kulwabelo lwamaphondo kunye bangakwazi ukucwangcisa uhlahlolwabiwo-mali lweminyaka eliqela kwaye oko kuza kukhuthaza intsebenziswano entle phakathi kwepolisi, ucwangciso kunye nohlahlolwabiwo-mali; kunye noomasipala amaphondo ukuze (c) nokuphakamisa ukwenziwa kwezinto ekuhleni kunye nokunika ingxelo kwinkqubo yokwabiwa kwezinto, ngokuqinisekisa ukuba ulwabiwo, nga- phandle kukaShedyuli 6, luyabonakala kuhlahlolwabiwo-mali lwamaphondo neloomasipala kwakunye nenkcitho yolwabiwo olunemibandela luyaxelwa ngamasebe ephondo afumanayo kunye noomasipala. ISAHLUKO 2 ULWABIWO-MALI OLUFANELEKILEYO Ulwabiwo olufanelekileyo lwengeniso eqokolelwe kuzwelonke phakathi kwezigaba zikarhulumente 3. (1) INgeniso eqokelelwe kwisizwe ngokumayelana nonyaka-mali ka-2024/25 kumele yabiwe phakathi kwesizwe, kwamaphondo kunye noorhulumente basemakhaya nanjengoko kudandalazisiwe kuKholam A kaShedyuli 1. (2) Umnqweno wolwabiwo phakathi kwesizwe, kwamaphondo nakwizigaba zoorhulumente basemakhaya lwengeniso ecingelwa ukuba iza kuqokelelwa kwisizwe ngonyaka-mali ka-2025/26 kunye nonyaka-mali ka-2026/27, nekwaxhomekeke kuMthetho woLwabiwo lweNgeniso yaloo minyaka-mali, idandalazisiwe kuKholam B kaShedyuli 1. Ulwabiwo olufanelekileyo lwengeniso yamaphondo neza kwabelwa amaphondo 4. (1) Isabelo esifanelekileyo sephondo ngalinye sesabelo sengeniso yephondo eqokelelwe elizweni ngokumayelana nonyaka-mali ka-2024/25 sidandalazisiwe kuKholam A kaShedyuli 2. (2) Umnqweno wesabelo esifanelekileyo sephondo ngalinye sesabelo sengeniso yamaphondo ekuqikelelwa ukuba siqokelelwe nguzwelonke ngokumayelana nonyaka- mali ka-2025/26 kunye nonyaka-mali ka-2026/27, luxhomekeke kuMthetho woLwabiwo lweNgeniso laloo nyaka-mali, ludandalazisiwe kuKholam B kaShedyuli 2. 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za

14 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 14 (3) The National Treasury must transfer each province’s equitable share referred to in subsection (1) to the corporation for public deposits account of the province in accordance with the payment schedule determined in terms of section 22. Equitable division of local government share among municipalities 5. (1) Each municipality’s equitable share of local government’s share of revenue raised nationally in respect of the 2024/25 financial year is set out in Column A of Schedule 3. (2) The envisaged equitable share for each municipality from local government’s share of revenue anticipated to be raised nationally in respect of the 2025/26 financial year and the 2026/27 financial year, and which is subject to the Division of Revenue Acts for those financial years, is set out in Column B of Schedule 3. (3) The national department responsible for local government must, unless otherwise determined by the National Treasury, transfer a municipality’s equitable share referred to in subsection (1) to the primary bank account of the municipality in three transfers on 3 July 2024, 4 December 2024 and 12 March 2025, in the amounts determined in terms of section 22(2). Shortfalls, excess revenue and increasing equitable share 6. (1) If the actual revenue raised nationally in respect of the 2024/25 financial year falls short of the anticipated revenue set out in Column A of Schedule 1, the national government bears the shortfall. (2) If the actual revenue raised nationally in respect of the 2024/25 financial year exceeds the anticipated revenue set out in Column A of Schedule 1, the excess accrues to the national government, and may be used to reduce borrowing or pay debt as part of its share of revenue raised nationally. (3) Further allocations may be made from the excess revenue envisaged in subsection (2), in accordance with the applicable legislation envisaged in section 12 of the Money Bills and Related Matters Act, 2009 (Act No. 9 of 2009), to— (a) national departments; (b) provinces; or (c) municipalities. 5 10 15 20 25 30 (4)(a) If any expenditure from contingencies is approved in terms of the Appropriation Act, 2024, to increase the equitable share of provinces or municipalities, the National Treasury must increase the equitable share per province or per municipality by notice in the Gazette. (b) The increase referred to in paragraph (a) takes effect on the date of publication in 35 the Gazette. (c) Section 22 of this Act applies with the necessary changes in relation to the increase referred to in paragraph (a). CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES 40 CHAPTER 3 Part 1 Conditional allocations Conditional allocations to provinces 7. (1) Conditional allocations to provinces for the 2024/25 financial year from the national government’s share of revenue raised nationally are set out in— 45 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 15 15 (3) UNongxowa weSizwe kumele athumele isabelo esifanelekileyo sephondo lentsebenziswano ye-akhawunti ngalinye ekubhekiswa kuso kwisolotyana (1) yentlawulo yoluntu yephondo ngokuhambelana neshedyuli yentlawulo eyalelwa yimimiselo yesolotya 22. Ulwabiwo kwabelwa oomaspala olufanelekileyo lwengeniso yoorhulumente basemakhaya neza 5 5. (1) Ulwabiwo olufanelekileyo oluqokelelwe lwengeniso yoorhulumente kuzwelonke kunyaka-mali basemakhaya ka-2024/25 lomasipala ludandalaziswe kuKholam A kaShedyuli 3. ngamnye (2) Umnqweno wolwabiwo lwengeniso ngokufanelekileyo lomasipala ngamnye kulwabiwo loorhulumente basemakhaya noluqikilelwa ukuba luza kuqokolelwa ngonyaka-mali noluxhomekeke kuMthetho woLwabiwo lweNgeniso laloo minyaka-mali, ludandalazisiwe kuKholam B kaShedyuli 3. nonyaka-mali ka-2026/27, ka-2025/26 kunye (3) sebe lesizwe elijongene noorhulumente basemakhaya kumele, ngaphandle kokuba uNongxowa weSizwe unika omnye umkhomba-ndlela, ukuba lithumele isabelo esifanelekileyo yomasipala ngeentlawulo ezintathu ngomhla wesi-3 kweyeKhala 2024, wesi-4 kweyoMnga 2024 kunye nowe-12 kweyoKwindla 2025, ngemiyinge edakacwe kwimimiselo yesolotya 22(2). kwisolotyana ekubhekiswa kwibhanki kuso (1) Eshotayo, ingeniso engaphaya kwakunye nokonyuswa kwezabelo ezifanelekileyo 6. (1) Ukuba ingeniso eqokelelwe kwisizwe ngokumayelana nonyaka-mali ka- 2024/25 ithe yashota kunale ngeniso iqikelelwe kuKholam A kaShedyuli 1, oko kushota kubaluxanduva lukarhulumente wesizwe. (2) Ukuba ingeniso eqokelelwe kwisizwe ngokumayelana nonyaka-mali ka-2024/25 ithe yagqitha kwingeniso eqikelelwe kuKholam A kaShedyuli 1, loo myinge egqithe ngawo uzongena kurhulumente wesizwe, kwaye ungasetyenziselwa ukwehlisa imboleko okanye ukuhlawula ityala njengenxalenye yesabelo sayo sengeniso eqokelelwe kwisizwe. (3) Kungaphinde kwenziwe olunye ulwabiwo xa umyinge wengeniso ungaphezulu kunalo utywinwe kwisolotyana (2), ngokuhambelana nowiso-mthetho olutywinwe kwisolotya 12 loMthetho weMali neZinto eziMayelana Nayo, ka-2009 (uMthetho No. 9 ka-2009), oluya— (a) kumasebe esizwe; (b) kumaphondo; okanye (c) koomasipala. yoovimba inkcitho yoMthetho woLwabiwo, (4)(a) Ukuba yaphunyezwa ngokwemimiselo ulwabiwo olufanelekileyo lwamaphondo noomaspala, uNongxowa weSizwe kumele alonyuse ulwabiwo olufanelekileyo kwiphondo ngalinye okanye kumasipala ngamnye akwenza oko ngesaziso kwiGazethi. ithe ngelokonyusa kaxakeka ka-2024, bomhla (b) Ulonyuso ekubhekiswa kulo kumhlathi (a) luza kuqalisa ukusebenza ngomhla oya kuthi upapashwe kwiGazethi. (c) Isolotya 22 lalo Mthetho liyangena kutshintsho oluyimfuneko ngokumayelana nolonyuso okubhekiswa kulo kumhlathi (a). ULABIWO OLUNEMIBANDELA LAMAPHONDO KUNYE NOOMASIPALA ISAHLUKO 3 Isigaba 1 Ulwabiwo olunemibandela Imibandela yokwabiwa kwemali emaphondweni 7. (1) Imibandela yolwabiwo lwemali emaphondweni kunyaka-mali ka-2024/25 esuka kwisabelo sengeniso yesizwe eqokelelwe kwisizwe idakaciwe— 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za

10. Duties of transferring officer in respect of Schedule 5 or 6 allocations

11. Duties of receiving officer in respect of Schedule 4 allocations

12. Duties of receiving officer in respect of Schedule 5 or 7 allocations

13. Duties of receiving officer in respect of infrastructure conditional allocations to provinces

14. Duties in respect of annual financial statements and annual reports for 2024/25 Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks Expenditure in terms of purpose and subject to conditions 15. 16.

17. Withholding of allocations Stopping of allocations 18. Reallocation of funds 19. 20. Conversion of allocations

21. Unspent conditional allocations CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Payment requirements Transfers made in error or fraudulently 22.

32 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 32 (b) (c) the indicative conditional allocations per province for Part A of Schedule 6 allocations and per municipality for Part B of Schedule 6 allocations; and the framework for each conditional allocation in Schedules 4 to 7. (2) For purposes of correcting an error or omission in an allocation or framework published in terms of subsection (1)(a) or (c), the National Treasury must— (a) on its initiative and after consultation with the relevant transferring officer; or (b) at the written request of the relevant transferring officer, by notice in the Gazette, amend the affected allocation or framework. (3) The National Treasury may, after consultation with the relevant transferring officer and by notice in the Gazette, amend an indicative conditional allocation in Schedule 6 published in terms of subsection (1)(b). (4) Before amending a framework in terms of subsection (2), the National Treasury must submit the proposed amendment to Parliament for comment for a period of 14 days when Parliament is in session. 5 10 (5) An amendment of an allocation or framework in terms of subsection (2) or (3) 15 takes effect on the date of publication of the notice in the Gazette. Expenditure in terms of purpose and subject to conditions 16. (1) Despite any other legislation to the contrary, an allocation referred to in Schedules 4 to 7 may only be used for the purpose stipulated in the Schedule concerned and in accordance with the applicable framework. (2)(a) A framework may provide for components within a conditional allocation that are subject to specific conditions. after consulting the relevant receiving officer; (b) A transferring officer may shift funds from one component to another— (i) (ii) with the approval of the National Treasury; and (iii) (c) The National Treasury must publish a notice in the Gazette of a shift of funds in in accordance with the applicable appropriation legislation. terms of paragraph (b) and include in the notice, the effective date of the shift. (3) A receiving officer may not allocate any portion of a Schedule 4 or 5 allocation to any other organ of state for the performance of a function, unless the receiving officer and the organ of state agree on the obligations of both parties and a payment schedule, the receiving officer has notified the transferring officer, the relevant provincial treasury and the National Treasury of the agreed payment schedule and— (a) the allocation— (i) (ii) is approved in the budget for the receiving provincial department or municipality; or if not already so approved— (aa) the receiving officer notifies the National Treasury that the purpose of the allocation is not to artificially inflate the expenditure estimates of the relevant provincial department or municipality and indicates the reasons for the allocation; and (bb) the National Treasury approves the allocation; or (b) the allocation is for the payment for goods or services procured in accordance with the procurement prescripts applicable to the relevant province or municipality and, if it is an advance payment, paragraph (a)(ii) applies with the necessary changes. (4) Section 21(1) and (2) applies to funds referred to in subsection (3). (5) The receiving officer must— 20 25 30 35 40 45 (a) submit a copy of the agreement envisaged in subsection (3) to the transferring officer and the National Treasury; and 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 33 33 (b) ubonakaliso lolabiwo-mali olunemibandela lephondo ngalinye kwiSigaba A sikaShedyuli 6 kwakunye nomasipala ngamnye kwiSigaba B sikaShedyuli 6; kunye (c) nesiseko somsebenzi ngamnye wolwabiwo-mali olunemibandela kuShedyuli 4 ukuya ku-7. (2) Ngezizathu zokulungisa kulwabiwo-mali esipapashiweyo ngokwemimiselo yesolotyana impazamo okanye (1)(a) okanye kwisiseko (c), somsebenzi uNongxowa weSizwe kumele— (a) ngokwakhe kwaye emva kokuba eboniseni negosa lothumelo elichapha- zelekayo; okanye (b) ngesicelo esibhaliweyo segosa lothumelo elichaphazelekayo, ngesaziso kwiGazethi, ahlomele ulwabiwo-mali okanye isiseko somsebenzi esichaphazelekayo. (3) UNongxowa weSizwe unako, emva kokuba ebonisene negosa lothumelo elichaphazelekayo kwakunye nangesaziso kwiGazethi, ukuhlomela ubonakaliso lolwabiwo-mali ngokwemimiselo kuShedyuli yesolotyana (1)(b). olunemibandela opapashwe 6 (4) Ngaphambili kokuhlomela isiseko somsebenzi ngokwemimiselo yesolotyana (2), uNongxowa weSizwe kumele athumele isihlomelo esiyilwayo ePalamente ukuze siveze izimvo zayo ixesha elingaka ngeentsuku ezili-14 xa iPalamente iqhuba. (5) Isihlomelo solwabiwo-mali okanye esesiseko somsebenzi ngokwemimiselo yesolotyana (2) okanye (3) siqala ukusebenza ngomhla owaziswe kwiGazethi. Inkcitho ngokwemimiselo yenjongo kwakunye nemibandela 16. (1) Ngaphandle kowiso-mthetho olunokuchasana, ulwabiwo-mali ekubhekiswa kulo kuShedyuli 4 ukuya ku-7 lungasetyenziswa kuphela ngesizathu esidakacwe kwiShedyuli somsebenzi esichaphazelekayo. nangokuhambelana enxulumeneyo nesiseko kwaye (2)(a) Isiseko somsebenzi singanawo amacandelo ngaphakathi kolwabiwo-mali olunemibandela naxhomekeke kwimibandela ekhethekileyo. (b) Igosa lothumelo lingayisusa imali kwelinye icandelo liyise kwelinye— (i) (ii) (iii) emva kokuthethana negosa lolwamkelo elichaphazelekayo; ibe loo nto igunyazisiwe nguNongxowa weSizwe; kwaye ihambelane nowiso-mthetho lolwabiwo olusebenzayo kule meko. (c) UNongxowa weSizwe kumele apapashe kwiGazethi isaziso esingokususwa kwemali ngokwemimiselo ekumhlathi (b) aze aquke kweso saziso, umhla eza kususwa ngawo. (3) Igosa lolwamkelo alinokwaba nentwana kaShedyuli 4 okanye 5 liyabela amacandelo karhulumente ukuba akwazi ukwenza umsebenzi, ngaphandle kokuba igosa lolwamkelo kunye necandelo likarhulumente bathe bavumelana ngemigomo phakathi kwezi ntlaka zombini kwakunye neshedyuli yentlawulo, libe igosa lolwamkelo lilazisile igosa lothumelo, unongxowa wephondo ochaphazelekayo kwakunye noNongxowa weSizwe ngesivumelwano seshedyuli yentlawulo kwaye— (a) ulwabiwo-mali— (i) luphunyeziwe kuhlahlolwabiwo-mali okanye likamasipala; okanye (ii) ukuba alikaphunyezwa— lesebe lephondo elifumanayo (aa) igosa lolwamkelo lwazisa uNongxowa weSizwe ukuba injongo yolu lwabiwo-mali ayokokonyusa uqikelelo lwenkcitho engekhoyo lesebe lephondo elichaphazelekayo okanye umasipala lize lidakace izizathu zolwabiwo; kwaye (b) ulwabiwo-mali lolokuhlawula (bb) uNongxowa weSizwe agunyazise olo lwabiwo-mali; okanye ezenziweyo izinto ngokuhambelana nemigqaliselo yonaniselwano lweezinto neenkonzo kwelo phondo okanye kuloo masipala uchaphazelekayo kwaye, ukuba yintlawulo ehamba ngaphambili komsebenzi, umhlathi (a)(ii) iba nguwo osebenzayo ngotshintsho oluyimfuneko. iinkonzo okanye 5 10 15 20 25 30 35 40 45 50 55 (4) Isolotya 21(1) kunye (2) ngawo asebenzayo kule mali ekubhekiswa kuyo kwisolotyana (3). (5) Igosa lolwamkelo kumele— (a) linike ikopi yesivumelwano esidakacwe kwisolotyana (3) kwigosa lothumelo nakuNongxowa weSizwe; lize 60 This gazette is also available free online at www.gpwonline.co.za

34 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 34 (b) publish by notice in the Gazette, the allocations envisaged in subsection (3) before payment is made. (6)(a) For purposes of the implementation of a Schedule 6 allocation to a municipality— (i) Eskom Holdings Limited may receive funds directly from the transferring officer 5 (ii) of the Department of Mineral Resources and Energy; or a water board, as defined in section 1 of the Water Services Act, 1997 (Act No. 108 of 1997), may receive funds directly from the transferring officer of the Department of Water and Sanitation. (b) A transferring officer may withhold the funds allocated in terms of paragraph (a), 10 or any portion thereof, for a period not exceeding 30 days, if— (i) Eskom Holdings Limited or the relevant water board does not comply with this (ii) (iii) Act; roll-overs of conditional allocations approved by the National Treasury in terms of section 21 have not been spent; or there is significant under-expenditure on previous transfers during the 2024/25 financial year. (c) A transferring officer must, at least seven working days before withholding an allocation in terms of paragraph (b)— (i) give Eskom Holdings Limited or the relevant water board— (aa) notice of the intention to withhold the allocation; and (bb) an opportunity to submit written representations as to why the allocation should not be withheld; and (ii) inform the relevant municipality, the National Treasury, the relevant provincial treasury and the provincial department responsible for local government of the withholding. (d) A notice envisaged in paragraph (c)(i)(aa) must include the reasons for withholding the allocation and the intended duration of the withholding. (e)(i) The National Treasury may instruct, or approve a request from, the transferring officer to withhold an allocation in terms of paragraph (b) for a period of 30 to 120 days, if the withholding shall— (aa) facilitate compliance with this Act; or (bb) minimise the risk of under-spending by Eskom Holdings Limited or the relevant water board. (ii) When requesting the withholding of an allocation in terms of this subsection, a transferring officer must submit to the National Treasury proof of compliance with paragraph (c) and any representations received from Eskom Holdings Limited or the relevant water board. (iii) The transferring officer must comply with paragraph (c) when the National Treasury instructs or approves a request by the transferring officer in terms of paragraph (e)(i). (f) Despite paragraph (b), a transferring officer may reallocate funds in terms of section 19(3). (g)(i) Section 21(1) and (2) applies to funds referred to in paragraph (a). (ii) Eskom Holdings Limited or the relevant water board must ensure that any funds that must revert to the National Revenue Fund in terms of section 21(1) are paid into that Fund by the date determined by the National Treasury. (iii) Eskom Holdings Limited or the relevant water board must request the roll-over of unspent funds through the relevant transferring officer. (7)(a) For purposes of the Human Settlements Development Grant and the Informal Settlements Upgrading Partnership Grant: Provinces, a receiving officer and a municipality with level one or two accreditation or functions assigned in terms of section 126 of the Constitution to administer all aspects, including financial adminis- tration of a national housing programme (herein called ‘‘assigned functions’’) as at 1 April 2024, must, by the date determined by the National Treasury— (i) (ii) agree on a payment schedule; and submit, through the relevant provincial treasury, the payment schedule to the National Treasury. 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 35 35 (b) lipapashe isaziso kwiGazethi, ulwabiwo-mali oludakacwe kwisolotyana (3) ngaphambili kokuba intlawulo yenziwe. (6)(a) Ngezizathu zokwenziwa kolwabiwo-mali elikuShedyuli 6 oluya kumasipala— I-Eskom Holdings Limited ingafumana imali esuka ngqo kwigosa lothumelo (i) leSebe leZimbiwa naMandla; okanye (ii) kwibhodi yamanzi, nanjengoko kucacisiwe kwisolotya 1 loMthetho weeNkonzo zaManzi, ka-1997 (uMthetho No. 108 ka-1997), ingafumana imali esuka ngqo kwigosa lothumelo leSebe loGutyulo Lelindle naManzi. (b) Igosa lothumelo lingayibamba imali eyabiwe ngokwemimiselo yomhlathi (a), okanye nayiphi na inxalenye yoko, ixesha elingagqithanga kwiintsuku ezingama-30, ukuba— (i) i-Eskom Holdings Limited okanye ibhodi yamanzi echaphazelekayo ithe ayayithobela imiqathango yalo Mthetho; (ii) ukwandiswa kwemibandela yolwabiwo olugunyaziswe nguNongxowa weSizwe ngokwemimiselo yesolotya 21 engasetyenziswanga; okanye (iii) kukhona imali enkulu engasetyenziswanga kwiintlawulo zangaphambili 5 10 15 zikanyaka-mali ka-2024/25. (c) Igosa lothumelo kumele, kwiintsuku ezisixhenxe ngaphambili kokuba alubambe ulwabiwo-mali ngokwemimiselo yomhlathi (b)— (i) anike i-Eskom Holdings Limited okanye ibhodi yamanzi echaphazelekayo— 20 (aa) isaziso senjongo yokubamba ulwabiwo-mali; kunye (bb) nethuba lokufaka ingcaciso ebhaliweyo yokuba kutheni ulwabiwo-mali kungamelanga lubanjwe; lize (ii) lazise umasipala ochaphazelekayo, uNongxowa weSizwe, unongxowa wephondo elijongene kwakunye ochaphazelekayo noorhulumente basemakhaya ngolu banjo. lephondo nesebe (d) Isaziso esidakacwe kumhlathi (c)(i)(aa) kumele siquke izizathu zokubanjwa kolwabiwo-mali kwakunye nexesha eliza kulithatha olo banjo. (e)(i) UNongxowa weSizwe kumele ayalele, okanye agunyazise isicelo esisuka, kwigosa lothumelo lokubamba ulwabiwo-mali ngokwemimiselo yomhlathi (b) ixesha elingaka ngeentsuku ezingama-30 ukuya kwezili-120, ukuba ubanjo olo luza— (aa) kuququzelela ukuthotyelwa kwalo Mthetho; okanye (bb) luza kwehlisa umngcipheko wokungasetyenziswa yonke imali yi-Eskom Holdings Limited okanye yibhodi yamanzi echaphazelekayo. (ii) Xa licela ukubanjwa kolwabiwo-mali ngokwemimiselo yeli solotyana, igosa bokuthotyelwa uNongxowa weSizwe lothumelo kwemiqathangoekumhlathi (c) kwakunye nako nakuphi na ukumelwa kwe-Eskom Holdings Limited okanye ibhodi yamanzi echaphazelekayo. ubungqina kumele linike (iii) Igosa lothumelo kumele lithobele imiqathango ekumhlathi (c) xa uNongxowa weSizwe ethe wayalela okanye waphumeza isicelo segosa lothumelo ngokwemimiselo yomhlathi (e)(i). (f) Ngaphandle komhlathi (b), ngokwemimiselo yesolotya 19(3). igosa lothumelo linako ukuphinde liyabe imali (g)(i) ISolotya 21(1) kunye (2) ngawo asebenzayo kwimali ekubhekiswa kuyo kumhlathi (a). (ii) I-Eskom Holdings Limited okanye ibhodi yamanzi echaphazelekayo kumele ziqinisekise ukuba nayiphi na imali ekumele ibuyele kwiNgxowa yeNgeniso yeSizwe ngokwemimiselo yesolotya 21(1) ihlawuliwe kuloo Ngxowa ngomhla oqingqwe nguNongxowa weSizwe. (iii) I-Eskom Holdings Limited okanye ibhodi yamanzi echaphazelekayo kumele zicele ukwandiselwa ixesha ngemali ezingayichithanga zikwenze oko ngegosa lothumelo (7)(a) Ngezizathu zeSibonelelo soPhuhliso lweNtlalo yaBantu kwaneSibonelelo soBudlelwane bokuPhucula iNtlalo yooGobityholo: amaPhondo, igosa lolwamkelo logunyaziso okanye kwakunye nomasipala onebakala lokuqala okanye elesibini lemisebenzi ayinikiweyo ngokwemimiselo yesolotya 126 loMgaqo-siseko lokuvelela zonke iinkalo, eziquka ukuphathwa kweemali zenkqubo yezindlu yesizwe (ebizwa ke ngoko ‘‘imisebenzi enikiweyo’’) ukusukela ngomhla woku-1 kwekaTshazimpunzi 2024, kumele, ngomhla oqingqwe nguNongxowa weSizwe— 25 30 35 40 45 50 55 (i) bavumelane ngeshedyuli yentlawulo; baze (ii) bayinike, phofu beqale bayigqithisa kunongxowa wephondo elichaphazelekayo, 60 ishedyuli yentlawulo kuNongxowa weSizwe. This gazette is also available free online at www.gpwonline.co.za

36 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 36 (b) If a municipality receives accreditation after 1 April 2024, the National Treasury may approve that paragraph (a) applies. (c) If the transfer of the Human Settlements Development Grant and the Informal Settlements Upgrading Partnership Grant: Provinces to a municipality with assigned functions is withheld or stopped in terms of section 17 or 18, the receiving officer must request the National Treasury to amend the payment schedule in terms of section 23. (8) If a function, which is partially or fully funded by a conditional allocation to a province, is assigned to a municipality, as envisaged in section 10 of the Municipal Systems Act— (a) the funds from the conditional allocation for the province for the function must be stopped in terms of section 18 and reallocated in terms of section 19 to the municipality, which has been assigned the function; if possible, the province must finalise any project or fulfil any contract regarding the function before the date the function is assigned and, if not finalised, the province must notify the relevant municipality and the National Treasury; any project or contract regarding the function not finalised or fulfilled at the date at which the function is assigned, must be subjected to an external audit and the province and the municipality must enter into an agreement to complete the project or to the municipality; through ceding it the contract fulfil (b) (c) (e) (d) money that is retained by the province for any contract related to the function that is not ceded to the municipality must be spent by 31 March 2025 and shall not be available in terms of section 30 of the Public Finance Management Act or section 22(2) of this Act; the receiving officer of the province must, within seven days after the function is assigned, submit to the transferring officer and the National Treasury a list of liabilities that are attached to the function, but that were not transferred to the municipality, to provide for the adjustment of the applicable allocations; and the receiving officer of the municipality must, within one month from the date of the stopping of funds in paragraph (a), submit to the transferring officer a revised plan for its planned expenditure. (f) Withholding of allocations 17. (1) Subject to subsections (2) and (3), a transferring officer may withhold the transfer of a Schedule 4 or 5 allocation, or any portion thereof, for a period not exceeding 30 days, if— (a) (b) the province or municipality does not comply with any provision of this Act; roll-overs of conditional allocations approved by the National Treasury in terms of section 21 have not been spent; or there is significant under-expenditure on previous transfers during the 2024/25 financial year. (c) (2) If an allocation is withheld in terms of subsection (1), it suspends the applicable payment schedule, approved in terms of section 22(3), until it is amended in terms of section 23. (3) The amount withheld in terms of this section in the case of the Human Resources and Training Grant or the National Tertiary Services Grant listed in Part A of Schedule 4 may not exceed five per cent of the next transfer as contained in the relevant payment schedule. 5 10 15 20 25 30 35 40 45 (4) A transferring officer must, at least seven working days before withholding an 50 allocation in terms of subsection (1)— (a) give the relevant receiving officer— (i) notice of the intention to withhold the allocation; and (ii) an opportunity to submit written representations as to why the allocation should not be withheld; and 55 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 37 37 (b) Ukuba komhla woku-1 kwekaTshazimpuzi 2024, uNongxowa weSizwe unako ukugunyazisa ukusebenza komhlathi (a). isigunyaziso umasipala ufumana emva (c) Ukuba intlawulo yeSibonelelo soPhuhliso lweNtlalo yaBantu kwakunye neSibonelelo soBudlelwane bokuPhucula iNtlalo yooGobityholo: amaPhondo kumasi- pala onemisebenzi ayinikiweyo ebanjiweyo okanye emisiweyo ngokwemimiselo yesolotya 17 okanye 18, igosa lolwamkelo kumele licele uNongxowa weSizwe ukuba ahlomele ishedyuli yentlawulo ngokwemimiselo yesolotya 23. (8) Ukuba imisebenzi, encedisiweyo okanye exhaswe ngokupheleleyo lulwabiwo- mali olunemibandela, ithe yanikwa umasipala, nanjengoko kudakaciwe kwisolotya 10 loMthetho weeNkqubo zikaMasipala— (a) imali esuka kulwabiwo-mali olunemibandela lephondo lomsebenzi kumele limiswe ngokwemimiselo yesolotya 18 kunye nokwabiwa ngokutsha ngokwemimiselo yesolotya 19 kumasipala, obeye wanikwa umsebenzi; (b) ukuba kuyenzeka, kumele igqibezele iprojekthi okanye izalisekise nasiphi na isivumelwano ngokumayelana nomsebenzi ngaphambili komhla umsebenzi onikwe ngawo kwaye, ukuba awugqityezelwanga, iphondo kumele lazise umasipala ochaphazelekayo kwakunye noNongxowa weSizwe; (d) liphondo kwisivumelwano engasetyenziswanga (c) nayiphi na iprojekthi okanye isivumelwano esimayelana nomsebenzi ongagqitywanga okanye ongazalisekiswanga ngomhla umsebenzi osikelwe wona, kumele unikelwe kumphicothi wangaphandle nephondo kwakunye nomasipala kumele bangene kwisivumelwano sokugqibezela loo projekthi okanye sokuzalisekisa eso sivumelwano ngokusinikela kumasipala; imali esinxulumene nomsebenzi ongagqithiselwanga kumasipala kumele ichithwe ngaphambi komhla wama-31 kweyoKwindla 2025 kwaye ayizukufumaneka ngokwemi- miselo yesolotya 30 loMthetho wokuPhathwa kweeMali zikaRhulumente okanye ngokwesolotya 22(2) lalo Mthetho; igosa lolwamkelo lephondo kumele, zingaphelanga iintsuku ezisixhenxe emva kokuba lo msebenzi unikiwe, linike igosa lothumelo noNongxowa weSizwe uluhlu lwezinto ekumele zenziwe neziqhoshelwe kulo msebenzi, kodwa ebezingathunyelwanga kumasipala, ukuze kukwazi ukuhlengahle- ngiswa kolo lwabiwo-mali; kwaye igosa lolwamkelo lomasipala kumele, ingaphelanga inyanga ukusukela ngala linike igosa lothumelo mhla yamiswa ngayo imali ekumhlathi isicwangciso esihlaziyiweyo senkcitho. (a), (e) (f) Ukubanjwa kolwabiwo-mali 17. (1) Ngokuxhomekeke kumasolotyana (2) kunye (3), igosa lothumelo linako ukuyibamba intlawulo yolwabiwo-mali kaShedyuli 4 okanye 5, okanye nayiphi na inxalenye, ixesha elingadlulanga kwiintsuku ezingama-30, ukuba— iphondo okanye umasipala aziyithobeli imiyalelo yalo Mthetho; (a) (b) uhlengahlengiso lolwabiwo-mali oluphunyeziweyo nguNongxowa weSizwe ngokwemimiselo yesolotya 21 luthe alasetyenziswa; okanye (c) kukhona imali enkulu engasetyenziswanga kwiintlawulo zangaphambili zikanyaka-mali ka-2024/25. (2) Ukuba ulwabiwo-mali luthe lwabanjwa ngokwemimiselo yesolotyana (1), iyamiswa ishedyuli yentlawulo echaphazelekayo, nethe yagunyaziswa ngokwemi- miselo yesolotya 22(3), kude ihlonyelwe ngokwemimiselo yesolotya 23. (3) Umyinge wemali ebanjiweyo ngokwemimiselo yeli solotya kwiimeko apho uHuman Resources kwakunye neSibonelelo soQeqesho okanye iSibonelelo seeNkonzo zamaZiko aPhakamileyo eSizwe adweliswe kwiSigaba A sikaShedyuli 3 awugqithanga kwiiphesenti ezintlanu zentlawulo elandelayo nanjengoko iqulathiwe kwishedyuli yentlawulo echaphazelekayo. (4) Igosa lothumelo kumele, kwiintsuku ezisixhenxe ngaphambili kokubanjwa kolabiwo-mali ngokwemimiselo yesolotyana (1)— (a) linike igosa lolwamkelo elichaphazelekayo— (i) (ii) isaziso senjongo yokubanjwa kolabiwo-mali; kwaye linethuba lokufaka ingcaciso ebhaliweyo yokuba kutheni ulwabiwo-mali kungamelanga lubanjwe; lize 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

38 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 38 (b) inform the relevant provincial treasury and the National Treasury, and in respect of any conditional allocation to a municipality, also the provincial department responsible for local government of the withholding. (5) A notice envisaged in subsection (4)(a)(i) must include the reasons for withholding the allocation and the intended duration of the withholding to inform the amendment of the payment schedule in terms of section 23. (6)(a) The National Treasury may instruct, or approve a request from, the transferring officer to withhold an allocation in terms of subsection (1) for a period of 30 to 120 days, if the withholding shall— 5 facilitate compliance with this Act; or (i) (ii) minimise the risk of under-spending by the relevant provincial department or 10 municipality. (b) When requesting the withholding of an allocation in terms of this subsection, a transferring officer must submit to the National Treasury proof of compliance with subsection (4) and any representations received from the receiving officer. (c) The transferring officer must comply with subsection (4) when the National Treasury instructs or approves a request by the transferring officer in terms of paragraph (a). Stopping of allocations 18. (1) Despite section 17, the National Treasury may, in its discretion or on request of a transferring officer or a receiving officer, stop the transfer of a Schedule 4 or 5 allocation, or a portion thereof, to a province or municipality— (a) in the case of— (i) a province, if a serious or persistent material breach of this Act, as envisaged in section 216(2) of the Constitution, occurs; or (ii) a municipality, if— 15 20 25 (aa) a serious or persistent material breach of this Act, as envisaged in section 216(2) of the Constitution, read with section 38(1)(b)(i) of the Municipal Finance Management Act, occurs; or (bb) a breach or failure to comply, as envisaged in section 38(1)(b)(ii) of 30 the Municipal Finance Management Act, occurs; (b) (c) if the National Treasury anticipates that a province or municipality shall substantially underspend on the allocation, or any programme, partially or fully funded by the allocation, in the 2024/25 financial year; or for purposes of the assignment of a function from a province to a municipality, as envisaged in section 10 of the Municipal Systems Act. (2) A request by a transferring officer or a receiving officer to stop the transfer of a Schedule 4 or 5 allocation, or a portion thereof to a province or municipality in terms of section 18(1)(a) or (b) must, in the case of— (a) a province, be submitted to the National Treasury by 30 December 2024; and (b) a municipality, be submitted to the National Treasury by 31 January 2025. (3) The National Treasury must, before stopping an allocation in terms of subsection (1)(a)(i) or (b)— (a) comply with the procedures in section 17(4)(a), with the necessary changes; (b) and inform the relevant transferring officer and provincial treasury of its intention to stop the allocation. (4) The National Treasury must, before stopping an allocation in terms of subsection (1)(a)(ii), comply with the applicable provisions of section 38 of the Municipal Finance Management Act. 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 39 39 (b) lazise unongxowa wephondo ochaphazelekayo noNongxowa weSizwe, olunemibandela lonke kwaye koomasipala, noorhulumente lephondo basemakhaya ngokubanjwa. ulwabiwo-mali elijongene ngokumayelana nalo nesebe kwaye (5) Isaziso esidakacwe kwisolotyana (4)(a)(i) kumele siquke izizathu zokubanjwa kolwabiwo-mali kwakunye nexesha eliza kulithatha olo banjo ukuze kwaziswe ukuhlonyelwa kweshedyuli yentlawulo ngokwemimiselo yesolotya 23. (6)(a) UNongxowa weSizwe angayalela, okanye agunyazise isicelo esisuka, kwigosa lothumelo ukuba lilubambe ulwabiwo-mali ngokwemimiselo yesolotyana (1) ixesha elingaka ngeentsuku ezingama-30 ukuya kwezili-120, ukuba ubanjo olo luza— (i) kuququzelela ukuthotyelwa kwalo Mthetho; okanye (ii) kwehlise umngcipheko wokungasetyenziswa yonke imali lisebe lephondo elichaphazelekayo okanye ngumasipala. (b) Xa kucelwa ukubanjwa kolwabiwo-mali ngokwemimiselo yeli solotyana, igosa lothumelo kumele linike uNongxowa weSizwe ubungqina bokuthotyelwa kwesolotyana (4) kwakunye nazo zonke iingcaciso ezifunyenweyo kwigosa lolwamkelo. (c) Igosa lothumelo kumele lithobele imiqathango yesolotyana (4) xa uNongxowa weSizwe ethe wayalela okanye waphumeza isicelo segosa lothumelo ngokwemimiselo yomhlathi (a). Ukumiswa kolwabiwo-mali 18. (1) Ngaphandle kwesolotya 17, uNongxowa weSizwe unako, ngokokubona kwakhe okanye ngesicelo esivela kwigosa lothumelo okanye kwigosa lolwamkelo, ukumisa intlawulo kaShedyuli 4 okanye 5 yolwabiwo-mali, okanye inxalenye yayo, ebisiya kwiphondo okanye kumasipala— (a) kwimeko apho— (i) kwiphondo kukhona ulwaphulo lwesivumelwano olungqingqwa okanye lithe gqolo ukwaphula isivumelwano salo Mthetho, nanjengoko udakaciwe kwisolotya 216(2) loMgaqo-siseko, kwenzeka; okanye (ii) umasipala, ukuba— (aa) kukhona ulwaphulo gqolo lwesivumelwano ukwaphula isivumelwano salo Mthetho, nanjengoko udakaciwe kwisolotya 216(2) funda kunye nesolotya 38(1)(b)(i) loMthetho wokuPhathwa kweeMali zikaMasipala, kwenzeka; okanye loMgaqo-siseko, okanye uthe (bb) ulwaphulo okanye usilelo lokuthobela imiqathango, edakacwe kweeMali loMthetho wokuPhathwa 38(1)(b)(ii) kwisolotya zikaMasipala, kwenzeka; (b) ukuba uNongxowa weSizwe uqikelela ukuba iphondo okanye umasipala kungenzeka angayisebenzi yonke imali ayabelweyo, okanye nayiphi na inkqubo, encediswayo okanye exhaswa ngokupheleleyo lulwabiwo-mali, kunyaka-mali ka-2024/25; okanye (c) ngeenjongo zomsebenzi osuka kwiphondo usiya kumasipala, nanjengoko udakaciwe kwisolotya 10 loMthetho weeNkqubo zikaMasipala. (2) Isicelo segosa lothumelo okanye segosa lolwamkelo sokumiswa kwentlawulo kaShedyuli 4 okanye 5 yolwabiwo-mali, okanye inxalenye yayo kwiphondo okanye kumasipala ngokwemimiselo yesolotya 18(1)(a) okanye (b) kumele, kwimeko apho— iphondo, limnikile uNongxowa weSizwe ngomhla wama-30 kweyoMnga 2024; kwaye (a) (b) umasipala, emnikile uNongxowa weSizwe ngomhla wama-31 kweyoMqungu 2025. 5 10 15 20 25 30 35 40 45 50 (3) UNongxowa weSizwe kumele, ngaphambili kokuba amise ulwabiwo-mali ngokwemimiselo yesolotyana (1)(a)(i) okanye (b)— (a) athobele imiqathango yeenkqubo zesolotya 17(4)(a), kwakunye notshintsho oluyimfuneko; kwaye (b) azise igosa lothumelo elichaphazelekayo kunye nonongxowa wephondo 55 ngenjongo yakhe yokumisa ulwabiwo-mali. (4) UNongxowa weSizwe kumele, ngaphambili kokuba amise ulwabiwo-mali ngokwemimiselo yesolotyana (1)(a)(ii), athobele imiqathango yesolotya 38 loMthetho wokuPhathwa kweeMali zikaMasipala. This gazette is also available free online at www.gpwonline.co.za

23. Amendment of payment schedule 24.

25. New allocations during financial year and Schedule 7 allocations 26. 27. Preparations for 2025/26 financial year and 2026/27 financial year Transfers before commencement of Division of Revenue Act for 2025/26 financial year DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY CHAPTER 5

48 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 48 (c) Despite paragraph (a), the National Treasury may advance funds to a province in respect of its equitable share, or a portion thereof, which has not yet fallen due for transfer in terms of the payment schedule— (i) for cash management purposes relating to the corporation for public deposits account or when an intervention in terms of section 100 of the Constitution takes place; and (ii) on such conditions as it may determine. (d) Any advance in terms of paragraph (c) must be offset against future transfers to the province, which would otherwise become due in terms of the payment schedule. (2)(a) The National Treasury must, after consultation with the national department responsible for local government, determine the amount of a municipality’s equitable share allocation to be transferred on each date referred to in section 5(3). (b) If an amount less than the amount approved in terms of paragraph (a) is paid to a municipality, the difference must, despite section 5(3), be paid within 10 days after it comes to the attention of the national department responsible for local government, unless it is amended in terms of paragraph (e). (c) Despite paragraph (a), the National Treasury may approve a request or direct that the equitable share, or a portion thereof, which has not yet fallen due for transfer in terms of section 5(3), be advanced to a municipality— (i) (ii) after consultation with the national department responsible for local govern- ment; for purposes of cash management in the municipality or an intervention in terms of section 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act; and 5 10 15 20 (iii) on such conditions as the National Treasury may determine. (d) Any advance in terms of paragraph (c) must be offset against future transfers to the 25 municipality, which would otherwise become due in terms of section 5(3). (e) The equitable share amount envisaged in paragraph (a) may be amended if the transfer of funds is stopped in terms of section 216(2) of the Constitution, read with sections 38 and 39 of the Municipal Finance Management Act, or offset in terms of section 21(4)(a)(ii) of this Act. (3)(a) Subject to section 27(1), the National Treasury must, within 14 days after this Act takes effect, approve the payment schedule for the transfer of an allocation listed in Schedule 4 or 5 to a province or municipality. 30 (b) The transferring officer of a Schedule 4 or 5 allocation must submit a payment 35 schedule to the National Treasury for approval before the first transfer is made. (c) Before the submission of a payment schedule in terms of paragraph (b), the transferring officer must, in relation to a Schedule 4 or 5 allocation, consult the relevant receiving officer. (4) The transferring officer of a Schedule 4 or 5 allocation must provide the receiving officer and the relevant provincial treasury with a copy of the approved payment schedule before making the first transfer in terms thereof. (5) The transfer of a Schedule 4 or 5 allocation to a municipality must accord with the financial year of the municipality. (6) Each transfer of an equitable share or a conditional allocation to a municipality in terms of this Act must be made through a payment system provided by the National Treasury. Amendment of payment schedule 23. (1)(a) Subject to subsection (2), a transferring officer of a Schedule 4 or 5 allocation must, within seven days of the withholding or stopping of an allocation in terms of section 17 or 18, submit an amended payment schedule to the National Treasury for approval. (b) No transfers may be made until the National Treasury has approved the amended payment schedule. 40 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 49 49 (c) Nangona kudakaciwe kumhlathi (a), uNongxowa weSizwe unako ukuyikhupha kwangoko imali eya kwiphondo ngokumayelana nesabelo sayo esifanelekileyo, okanye inxalenye yaso, ebelingekafiki ixesha layo lokuhlawulwa ngokwemimiselo yeshedyuli yentlawulo— (i) ngenxa yezizathu zokuphathwa kwemali okumayelana nentsebenziswayo ne- akhawunti yentlawulo yoluntu okanye ungenelelo ngokwemimiselo yesolotya 100 loMgaqo-siseko lithatha indawo; kwaye (ii) kwimibandela enjalo nanjengoko kuqingqiwe. (d) Nayiphi na imali eza ngaphambili kwexesha ngokwemimiselo yomhlathi (c) kumele iguqulwe ukuphepha iintlawulo ezizayo zephondo, neziza kufikelwa lixesha lazo ngokwemimiselo yeshedyuli yentlawulo. (2)(a) UNongxowa weSizwe, emva kokuthethana nesebe lesizwe elijongene umyinge wolwabiwo-mali noorhulumente kumele olufanelekileyo loomasipala usuku ngalunye ekubhekiswa kulo kwisolotya 5(3). basemakhaya, aqingqe (b) Ukuba umyinge ongaphantsi kunalowo uphunyeziweyo ngokwemimiselo yomhlathi (a) ithe yahlawulwa kumasipala, le ishotayo, nangona nje kudakaciwe kwisolotya 5(3), kumele ihlawulwe zingaphelanga iintsuku ezili-10 emva kokuba ifikile ezindlebeni zesebe lesizwe elijongene noorhulumente basemakhaya, ngaphandle kokuba iye yahlonyelwa ngokwemimiselo yomhlathi (e). (c) Nangona nje kudakaciwe kumhlathi (a), uNongxowa weSizwe unako ukuphumeza isicelo okanye ayalele olo lwabiwo olufanelekileyo, okanye inxalenye yalo, nebelingekafiki ixesha layo lentlawulo ngokwemimiselo yesolotya 5(3), inikwe umasipala ngaphambili kwexesha— (i) (ii) ngezizathu emva kokuthethana nesebe lesizwe elijongene noorhulumente basemakhaya; zokuphathwa ungenelelo ngokwemimiselo yesolotya 139 loMgaqo-siseko okanye isolotya 137, 139 okanye 150 loMthetho wokuPhathwa kweeMali zikaMasipala; kwaye koomasipala kwemali okanye (iii) ngokwemibandela eya kubonwa nguNongxowa weSizwe. (d) Nayiphi na imali eza ngaphambili kwexesha ngokwemimiselo yomhlathi (c) kumele iguqulwe ukuphepha iintlawulo ezizayo zikamasipala, nekuza kufika ixesha lazo ngokwemimiselo yesolotya 5(3). (e) Ulwabiwo olufanelekileyo oludakacwe kumhlathi (a) lungahlonyelwa ukuba intlawulo yemali imisiwe ngokwemimiselo yesolotya 216(2) loMgaqo-siseko, funda amasolotya 38 kunye 39 oMthetho wokuPhathwa kweeMali zikaMasipala, okanye ukuguqulwa ngokwemimiselo yesolotya 21(4)(a)(ii) lalo Mthetho. (3)(a) Ngokuxhomekeke kwisolotya 27(1), uNongxowa weSizwe kumele, zingaphelanga iintsuku ezili-14 emva kokuba lo Mthetho uqalisile ukusebenza, agunyazise ishedyuli yentlawulo yokuthunyelwa kolwabiwo-mali oludweliswe kuShedyuli 4 okanye 5 wephondo okanye kamasipala. (b) Igosa lothumelo likaShedyuli 4 okanye 5 lolwabiwo-mali kumele linike ishedyuli yentlawulo kuNongxowa weSizwe ukuze ayigunyazise ngaphambili kokuba kwenziwe intlawulo yokuqala. (c) Ngaphambili kokugqithiswa kweshedyuli yentlawulo ngokwemimiselo yomhlathi (b), igosa lothumelo kumele, ngokumayelana nolwabiwo-mali lukaShedyuli 4 okanye 5, lithethane negosa lolwamkelo elichaphazelekayo. (4) Igosa lothumelo lolwabiwo-mali likaShedyuli 4 okanye 5 kumele linike igosa lolwamkelo kwakunye nonongxowa wephondo ochaphazelekayo ikopi yesigunyaziso seshedyuli yentlawulo ngaphambili kokwenza intlawulo yokuqala ngokwemimiselo yoko. 5 10 15 20 25 30 35 40 45 (5) Intlawulo yolwabiwo-mali lukaShedyuli 4 okanye 5 eliya kumasipala kumele 50 luhambelane nonyaka-mali womasipala. yolwabiwo nganye (6) Intlawulo ulwabiwo-mali olunemibandela oluya kumasipala ngokwemimiselo yalo Mthetho kumele yenziwe ngenkqubo yentlawulo eyalelwe nguNongxowa weSizwe. olufanelekileyo okanye Uhlonyelo lweshedyuli yentlawulo 55 23. (1)(a) Ngokuxhomekeke kwisolotyana (2), igosa lothumelo likaShedyuli 4 okanye 5 wolwabiwo-mali kumele, zingaphelanga iintsuku ezisixhenxe zokubanjwa okanye zokumiswa kolabiwo-mali ngokwemimiselo yesolotya 17 okanye 18, linike ishedyuli yentlawulo ehlonyelweyo kuNongxowa weSizwe ukuze igunyaziswe. (b) Akukho ntlawulo emayenziwe ade uNongxowa weSizwe agunyazise ishedyuli 60 yentlawulo ehlonyelweyo. This gazette is also available free online at www.gpwonline.co.za

28. Duties of municipalities

29. Duties and powers of provincial treasuries

30. Duties and powers of National Treasury 15 20 25 30 35 40 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 STAATSKOERANT, 3 JuNiE 2024 5 No. 50743 5 ino 24 ka 2024 5. 6. Ulwabiwo olufanelekileyo lwengeniso yoorhulumente basemakhaya neza kwabelwa oomaspala Eshotayo, ingeniso engaphaya kwakunye nokonyuswa kwezabelo ezifane- lekileyo ULWABIWO OLUNEMIBANDELA LWAMAPHONDO NOOMASIPALA ISAHLUKO 3 Isigaba 1 Ulwabiwo olunemibandela 7. 8. Imibandela yokwabiwa kwemali emaphondweni Imibandela yokwabiwa kwemali koomasipala Isigaba 2 Imisebenzi yamagosa obalo-mali ngokuhambelana noShedyuli 4 ukuya ku-7 wolwabiwo-mali 9. 10. 11. 12. 13. 14. Imisebenzi yegosa lothumelo ngokuhambelana noShedyuli 4 wolwabiwo-mali Imisebenzi yegosa lothumela ngokuhambelana noShedyuli 5 okanye 6 wolwabiwo-mali Imisebenzi yegosa lolwamkelo ngokuhambelana noShedyuli 4 wolwabiwo- mali Imisebenzi yegosa lolwamkelo ngokuhambelana noShedyuli 5 okanye 7 wolwabiwo-mali Imisebenzi yegosa lolwamkelo ngokumayelana nemibandela yolwabiwo-mali yolwakhiwo lweziseko emaphondweni Imisebenzi ngokumayelana neengxelo zemali zonyaka kunye neengxelo zonyaka ka-2024/25 Imiba emayelana noShedyuli 4 ukuya ku-7 wolwabiwo-mali Isigaba 3 Inkcitho ngokwemimiselo yenjongo kwakunye nemibandela

15. Upapasho lolwabiwo-mali kunye neenkqubo zokusebenza 16.

17. Ukubanjwa kolwabiwo-mali

18. Ukumiswa kolwabiwo-mali

19. Ukwabiwa ngokutsha kwemali

20. Ukutshintshwa kolwabiwo-mali 21. Imali enemibandela engasetyenziswanga 5 10 15 20 25 30 ISAHLUKO 4 IMIBA EMAYELANA NALO LONKE ULWABIWO-MALI 35 Izinto ezifunekayo ukuze kuphume intlawulo 22.

23. Uhlonyelo lweshedyuli yentlawulo 24.

25. Ulwabiwo-mali olutsha phakathi konyaka-mali kunye noShedyuli 7 Iintlawulo ezenziwe ngempazamo okanye ngobuqhophololo wolwabiwo-mali

26. Amalungiselelo wonyaka-mali ka-2025/26 kunye nonyaka-mali ka-2026/27 27. Iintlawullo ngaphambi kokuqala koMthetho woLwabiwo lweNgeniso lonyaka-mali ka-2025/26 ISAHLUKO 5 IMISEBENZI NAMANDLA OOMASIPALA, OONONGXOWA BAMAPHONDO KUNYE NONONGXOWA WESIZWE 40 45 28. 29. 30. Imisebenzi yoomasipala Imisebenzi namandla yoonongxowa bamaphondo Imisebenzi namandla kaNongxowa weSizwe This gazette is also available free online at www.gpwonline.co.za

6 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 6 CHAPTER 6 GENERAL 31. Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relations 32. Irregular expenditure Financial misconduct 33.

58 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 58 municipality’s area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities. (2) A category C municipality that is providing a municipal service must, before implementing any capital project for water, electricity, roads or any other municipal service, consult the category B municipalities within whose area of jurisdiction the project must be implemented, and agree, in writing, which municipality is responsible for the operational and maintenance costs and the collection of user fees. (3) A category C municipality must ensure that it does not duplicate a function currently performed by a category B municipality and must transfer funds for the provision of services, including basic services, to the relevant category B municipality that is providing municipal services, despite— (a) the category C municipality retaining the function in terms of the Municipal Structures Act; and (b) a service delivery agreement for the provision of services by the category B municipality on behalf of the category C municipality not being concluded. (4) A category B municipality which is not authorised to perform a function in terms of the Municipal Structures Act may not extend the scope or type of services that it currently provides, without— (a) entering into a service delivery agreement with the category C municipality which is authorised to perform the function in terms of the Municipal Structures Act; or (b) obtaining authorisation to perform the function in terms of the Municipal Structures Act. (5)(a) A category C municipality and a category B municipality must, before the commencement of a financial year, agree to a payment schedule in respect of the allocations, referred to in subsection (1)(b), to be transferred to the category B municipality in that financial year, and the category C municipality must submit the payment schedule to the National Treasury before the commencement of the financial year. 5 10 15 20 25 (b) A category C municipality must make transfers in accordance with the payment 30 schedule submitted in terms of paragraph (a). (6)(a) The National Treasury may withhold or stop any allocation to the category C municipality and reallocate the allocation to the relevant category B municipalities if a category C municipality fails to— (i) make allocations referred to in subsection (1)(b); (ii) (iii) (b) The following provisions apply to the withholding or stopping of an allocation in reach an agreement envisaged in subsection (2); or submit a payment schedule in accordance with subsection (5)(a). accordance with paragraph (a): (i) Section 216 of the Constitution; (ii) in the case of withholding an allocation, section 17(4)(a), with the necessary changes; and in the case of stopping an allocation, section 18(3)(a), (4), (5) and (6), with the necessary changes. (iii) (c) If an allocation is stopped in terms of this subsection, the National Treasury may, after consultation with the transferring officer, determine that a portion of the allocation that will not be spent, be reallocated to one or more municipalities, on condition that the allocation must be spent by the end of the 2024/25 financial year. (7) A municipality must ensure that any allocation made to it in terms of this Act, or by a province or another municipality, which is not reflected in its budget as tabled in accordance with section 16 of the Municipal Finance Management Act, is reflected in its budget to be considered for approval in accordance with section 24 of the Municipal Finance Management Act. 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 59 59 kumasipala ngamnye okwicandelo B ongaphakathi kwicandelo C lomda wokusebenza komasipala uze udakace inkqubo-mgomo esetyenzisiweyo yokwaba imali phakathi koomasipala becandelo B. (2) Umasipala wecandelo C nonika iinkonzo zikamasipala kumele, ngaphambili kokwenza nayiphi na iprojekthi yamanzi, eyombane, eyeendlela okanye nayiphi na inkonzo kamasipala, athethane noomasipala abakwicandelo B abangaphakathi kwaloo mida ekuza kusetyenzwa kuyo, kwaye kuvunyelwane, ngokubhalwa phantsi, ukuba ngowuphi na umasipala onoxanduva lweendleko zokusebenza nolungiso kwakunye nokuqokelela iindleko zokusebenza. (3) Umasipala wecandelo C kumele aqinisekise ukuba akawuphindi umsebenzi osele wenziwe ngumasipala okwicandelo B kwaye kumele athumele imali yokwenziwa komsebenzi, kuquka iinkonzo ezingundoqo, kuloo masipala okwicandelo B ochaphazelekayo nonika iinkonzo zikamasipala, nangona— (a) umasipala okwicandelo C ewugcina umsebenzi ngokwemimiselo yoMthetho weZiseko zikaMasipala; kunye (b) nesivumelwano soziso lweenkonzo ukuze kuziswe iinkonzo ngumasipala okwicandelo B egameni lomasipala okwicandelo C ongaqukwanga. (4) Umasipala okwicandelo B ongagunyaziswanga ukusebenza ngokwemimiselo yoMthetho weZiseko zikaMasipala akanako ukongeza umsebenzi okanye uhlobo lweenkonzo ozizisayo, ngaphandle (a) kokuba ungene kwisivumelwano soziso lweenkonzo nomasipala okwicandelo C nogunyazisiweyo ukwenza loo msebenzi ngokwemimiselo yoMthetho weZiseko zikaMasipala; okanye (b) ngokufumana isigunyaziso sokwenza umsebenzi ngokwemimiselo yoMthetho weZiseko zikaMasipala. (5)(a) Umasipala okwicandelo C nomasipala okwicandelo B kumele, ngaphambili kokuqala konyaka-mali, bavumelane ngeshedyuli yentlawulo ngokumayelana nolwabiwo-mali, ekubhekiswa kulo kwisolotyana (1)(b), ukuba ithunyelwe kumasipala okwicandelo B kwakuloo nyaka-mali, kwaye umasipala okwicandelo C kumele agqithise loo shedyuli yentlawulo kuNongxowa weSizwe ngaphambili kokuqala konyaka-mali. (b) Umasipala okwicandelo C kumele enze iintlawulo ngokuhambelana neshedyuli yentlawulo egqithiselwe ngokwemimiselo yomhlathi (a). (6)(a) UNongxowa weSizwe unako ukulubamba okanye alumise naluphi na ulwabiwo-mali lukamasipala wecandelo C aze ajike olo lwabiwo-mali aluse koomasipala becandelo B abachaphazelekayo ukuba umasipala okwicandelo C uthe wasilela— (i) ukwenza ulwabiwo-mali ekubhekiswa kulo kwisolotyana (1)(b); (ii) ukufikelela kwisivumelwano esidakacwe kwisolotyana (2); okanye (iii) ukugqithisela ishedyuli yentlawulo ngokuhambelana nesolotyana (5)(a). (b) Ezi zindululo zilandelayo zizo eziza kusetyenziswa ukubamba okanye ukumiswa kolwabiwo-mali ngokuhambelana nomhlathi (a): Isolotya 216 loMgaqo-siseko; (i) (ii) kwimeko yokubanjwa kolwabiwo-mali, oluyimfuneko; kunye isolotya 17(4)(a), ngotshintsho (iii) nakwimeko yokumiswa kolwabiwo-mali, isolotya 18(3)(a), (4), (5) kunye (6), ngotshintsho oluyimfuneko. (c) Ukuba ulwabiwo-mali luthe lamiswa ngokwemimiselo yeli solotyana, uNongxowa weSizwe unako, emva kokuthethana negosa lothumelo, ukuqingqa inxalenye yolwabiwo-mali engazukusetyenziswa, ukuba ijikwe isiwe kumasipala omnye okanye nangaphezulu, ngemibandela ethi ulwabiwo-mali kumele lusetyenziswe kunyaka-mali ka-2024/25. (7) Umasipala kumele aqinisekise ukuba naluphi na ulwabiwo-mali olwenziwe ngokwemimiselo yalo Mthetho, okanye iphondo okanye omnye umasipala, olungavelanga kuhlahlolwabiwo-mali lawo nanjengoko kudakaciwe ngokuhambelana nesolotya oluvela kuhlahlolwabiwo-mali olusalindele isigunyaziso ngokuhambelana nesolotya 24 loMthetho wokuPhathwa kweeMali zikaMasipala. loMthetho wokuPhathwa zikaMasipala, kweeMali 16 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

34. Delegations and assignments

35. Departures Regulations 36. Repeal of laws and savings 37. Short title and commencement 38. SCHEDULE 1 Equitable division of revenue raised nationally among the three spheres of government Determination of each province’s equitable share of the provincial sphere’s share of revenue raised nationally (as a direct charge against the National Revenue Fund) SCHEDULE 2 5 10 15 SCHEDULE 3 Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally 20 SCHEDULE 4 Part A Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets Allocations to municipalities to supplement the funding of programmes or functions funded from municipal budgets Part B SCHEDULE 5 Part A Specific purpose allocations to provinces Part B Specific purpose allocations to municipalities SCHEDULE 6 Part A 25 30 Allocations-in-kind to provinces for designated special programmes 35 Allocations-in-kind to municipalities for designated special programmes Part B SCHEDULE 7 Part A Allocations to provinces for immediate disaster response 40 Allocations to municipalities for immediate disaster response Part B This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 7 ino 24 ka 2024 7 ISAHLUKO 6 NGOKUTHE GABALALA

64 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 64 Intergovernmental Relations Framework Act, 2005, including an explanation of the failure to resolve the dispute. (2) If an organ of state does not comply with subsection (1), the expenditure incurred by that organ of state in approaching the court must be regarded as fruitless and wasteful. (3) The amount of any such fruitless and wasteful expenditure incurred in terms of subsection (2) must be recovered or written off in terms of the applicable procedures in the Public Finance Management Act or the Municipal Finance Management Act. 5 Irregular expenditure

32. Expenditure of an allocation in Part B of Schedule 4 or Part B of Schedule 5 contrary to this Act is irregular expenditure and must be dealt with in terms of the Municipal Finance Management Act, except if it is unauthorised expenditure in terms of the Municipal Finance Management Act. 10 Financial misconduct 33. (1) Despite any other legislation to the contrary, any wilful or negligent non-compliance with a provision of this Act constitutes financial misconduct. 15 (2) Section 84 of the Public Finance Management Act or section 171 of the Municipal Finance Management Act, as the case may be, applies in respect of financial misconduct envisaged in subsection (1). Delegations and assignments 34. (1) The Minister may, in writing, delegate any of the powers entrusted to, and assign any of the duties imposed on, the National Treasury in terms of this Act, to an official of the National Treasury. (2) A delegation or assignment in terms of subsection (1) to an official of the National Treasury— (a) is subject to any limitations or conditions that the Minister may impose; (b) may authorise that official to sub-delegate, in writing, the delegated power or assigned duty, to any other official of the National Treasury; and (c) does not divest the National Treasury of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty. (3) The Minister may vary or revoke any decision taken by an official as a result of a delegation or assignment, subject to any rights that may have vested as a consequence of the decision. (4) A Member of the Executive Council responsible for finance in a province may, in writing, delegate any power entrusted to, and assign any duty imposed on, the provincial treasury in terms of this Act, to an official of the provincial treasury. (5)(a) A transferring officer may, in writing, delegate any power entrusted to, and assign any duty imposed on, the transferring officer in terms of this Act, to an official in his or her department. 20 25 30 35 (b) A copy of the written delegation must be submitted to the National Treasury. (6) Subsections (2) and (3) apply, with the necessary changes, to a delegation or 40 assignment in terms of subsection (4) or (5). Departures 35. (1) The Minister may, if good grounds exist, approve a departure from a provision of a framework, a regulation made under section 36 or a condition imposed in terms of this Act. 45 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 65 65 Somsebenzi soBudlelwane Phakathi kooRhulumente, ka-2005, kuquke nengcaciso yokusilela ngelizama ukusombulula le ngxabano. (2) Ukuba inqanaba likarhulumente alilithobeli isolotyana (1), inkcitho eyenziwe ibonwe likarhulumente enkundleni belisiya kumele linqanaba njengengavelisanga ziqhamo kwanenkcitha-mali. ngexesha (3) Nawuphi na umyinge wenkcitha-mali enjalo owenzeke kwisolotyana (2) kumele ubuyiswe okanye ucinywe ngokwemimiselo yeenkqubo ezisebenzayo kuMthetho wokuPhathwa kweeMali zikaRhulumenteku okanye kuMthetho wokuPhathwa kweeMali zikaMasipala. Ukungachithwa kakuhle kwemali

32. Inkcitho yolwabiwo-mali kwiSigaba B sikaShedyuli 4 okanye kwiSigaba B sikaShedyuli 5 nesichasana nalo Mthetho wokungachithwa kakuhle kwemali kwaye kumele kuqutyiswane nako ngokwemimiselo yoMthetho wokuPhathwa kweeMali zikaMasipala, ngaphandle kokuba yinkcitho engagunyaziswa ngokwemimiselo yoMthetho wokuPhathwa kweeMali zikaMasipala. Ukungaphathwa kakuhle kwemali 33. (1) Ngaphandle kwawo nawuphi na umthetho ophikisayo, naluphi na undlandlathekiso okanye ukungahoywa kwemiqathango yezindululo zalo Mthetho kubonwa njengokungaphathwa kakuhle kwemali. (2) Isolotya 84 loMthetho wokuPhathwa kweeMali zikaRhulumente okanye isolotya 171 loMthetho wokuPhathwa kweeMali zikaMasipala, ngokuxhomekeka kuloo meko, lilo elisebenzayo xa kusiziwa ekungaphathweni kakuhle kwemali okudakacwe kwisolotyana (1). Ulwabiwo lwemisebenzi nemisebenzi ekumele yenziwe 34. (1) UMphathiswa unako, ngokubhala phantsi, ukuthuma nokuba sesiphi na isiphathamandla asinike nawuphi na umsebenzi obekwe kuNongxowa weSizwe ngokwemimiselo yalo Mthetho, ukuya kwilungu likaNongxowa weSizwe. esithenjiweyo, aze (2) Umthunywa okanye umsebenzi ngokwemimiselo yesolotyana (1) kwilungu likaNongxowa weSizwe— (a) lixhomekeke kuyo nayiphi na imida okanye imibandela ebekwe nguloo Mphathiswa; (b) angagunyazisa umthunywa ongaphantsi kwakhe, ngokubhala phantsi, isiphathamandla esithunyiweyo okanye umsebenzi obekiweyo, kuye nawuphi na omnye umsebenzi kaNongxowa weSizwe; kwaye akamthinteli kusiziwe uNongxowa weSizwe kumsebenzi wesiphathamandla esithunyiweyo okanye ukwenza imisebenzi esiyithunyiweyo. uxanduva lwakhe (c) xa (3) UMphathiswa esithathwe ngumsebenzi ngenxa yokuthunywa okanye umsebenzi, kuxhomekeka kuwo nawaphi na amalungelo abekiweyo ngenxa yeziphumo zesigqibo. ukwahlula ukusijika isigqibo okanye unako (4) Ilungu leSigqeba soLawulo elijongene neemali ephondweni linako, ngokubhala phantsi, ukuthumela nasiphi na isiphathamandla esithembekileyo, aze asinike umsebenzi kanongxowa wephondo ngokwemimiselo yalo Mthetho, kwilungu likanongxowa wephondo. (5)(a) Igosa lothumelo linako, ngokubhala phantsi, ukuthumela nasiphi na lothumelo lisinike umsebenzi wegosa isiphathamandla ngokwemimiselo yalo Mthetho, kwilungu elikwisebe lalo. esithembekileyo, lize 5 10 15 20 25 30 35 40 45 (b) Ikopi ebhaliweyo yomthunywa kumele igqithiselwe kuNongxowa weSizwe. (6)Amasolotyana (2) kunye (3) ngawo asebenzayo, ngotshintsho oluyimfuneko, 50 kumthunywa okanye kumsebenzi ngokwemimiselo yesolotyana (4) okanye (5). Ukusuka 35. (1) UMphathiswa unako, ukuba imeko iyavuma, ukugunyazisa ukusuka kwesindululo sesiseko somsebenzi, umqathango owenziwe ngaphantsi kwesolotya 36 okanye imibandela enyanzeliswayo ngokwemimiselo yeli solotya. 55 This gazette is also available free online at www.gpwonline.co.za

66 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 66 (2) For purposes of subsection (1), good grounds include the fact that the provision of the framework, regulation or condition— (a) cannot be implemented in practice; (b) (c) (d) undermines the financial viability of the affected national department, impedes the achievement of any object of this Act; impedes an immediate response to a classified disaster; or provincial department or municipality. (3) Any departure approved in terms of subsection (1) must set out the period and conditions of the departure, if any, and must be published, by notice in the Gazette. Regulations

36. The Minister may, by notice in the Gazette, make regulations regarding— (a) any matter which must or may be prescribed in terms of this Act; or (b) any ancillary or incidental administrative or procedural matter that is necessary to prescribe for the proper implementation or administration of this Act. Repeal of laws and savings 37. (1) Subject to subsection (2)— (a) (b) (c) the Division of Revenue Act, 2023 (Act No. 5 of 2023), except sections 15 and 25, is hereby repealed; sections 15 and 25 of the Division of Revenue Act, 2023, are hereby repealed with effect from 1 July 2024 or the date that this Act takes effect, whichever is the later date; and the Division of Revenue Amendment Act, 2023 (Act No. 15 of 2023), is hereby repealed. (2) Any repeal referred to in subsection (1) does not affect— (a) any duty to be performed in terms of any provision of an Act, referred to in subsection (1), after the end of the 2024/25 financial year; and (b) any obligation in terms of any provision of an Act, referred to in subsection (1), the execution of which is outstanding. (3) Any framework published in terms of section 15 of the Division of Revenue Act, 2023, as amended in terms of section 15 or 25 of that Act, applies to funds of a conditional allocation approved for roll-over in terms of section 21(2) of that Act if that conditional allocation does not continue to exist in terms of this Act. Short title and commencement 5 10 15 20 25 30

38. This Act is called the Division of Revenue Act, 2024, and takes effect on 1 April 35 2024 or the date of publication in the Gazette, whichever is the later date. This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 67 67 (2) Ngeenjongo zesolotyana (1), imeko evumayo iquka into yokuba izindululo zesiseko somsebenzi, imiqathango okanye imibandela— (a) ayikwazi ukuba yenzeke; (b) (c) (d) inqanda impumelelo yayo nayiphi na into yalo Mthetho; inqanda ukuphendula ngokukhawuleza kwintlekele; okanye ijongela phantsi impumelelo yemali yesebe lesizwe elichaphazelekayo, isebe lephondo elichaphazelekayo okanye umasipala ochaphazelekayo. 5 (3) Nakuphi na ukusuka okugunyazisiweyo ngokwemimiselo yesolotyana (1) kumele kudakace ixesha kunye nemibandela yokusuka, ukuba ikhona, ize ipapashe, isaziso kwiGazethi. 10 Imiqathango

36. UMphathiswa unako, ngokwenza isaziso kwiGazethi, ukwenza imiqathango ngokumayelana— (a) nawo nawuphi na umba ekumele okanye ekunokwenzeka ukuba ucinyiwe ngokwemimiselo yalo Mthetho; okanye (b) naliphi na ihlakani okanye imeko yethutyana okanye umba wenkqubo ekunyanzelekileyo ukuba ucinywe ukuze kukwazeke ukwenzeka kakuhle okanye ukwenziwa ngendlela lo Mthetho. Ukucinywa kwemithetho nolongiwo 37. (1) Ngokuxhomekeka kwisolotyana (2)— (a) uMthetho woLwabiwo lweNgeniso, ka-2023 (uMthetho No. 5 ka-2023), ngaphandle kwamasolotya 15 kunye 25, ucinyiwe; (b) amasolotya 15 kunye 25 oMthetho woLwabiwo lweNgeniso, ka-2023, aye acinywa ukusukela ngomhla woku-1 kweyeKhala 2024 okanye ngomhla lo Mthetho uqalisa ngawo, nokuba ngowuphi na umhla ogqibelayo; kwaye (c) uMthetho-Sihlomelo woLwabiwo lweNgeniso, ka-2023 (uMthetho No. 15 ka-2023), uye wacinywa. (2) Naluphi na ucinyo ekubhekiswa kulo kwisolotyana (1) aluchaphazeli— (a) nawo nawuphi na umsebenzi ekumele wenziwe ngokwemimiselo yaso nasiphi na isindululo salo Mthetho, ekubhekiswa kuwo kwisolotyana (1), emva kokuphela konyaka-mali ka-2024/25; kwaye (b) nawo nawuphi na umgomo ngokwemimiselo yaso nasiphi na isindululo salo Mthetho, ekubhekiswa kuwo kwisolotyana (1), nokwenziwa kwawo ekusalindelekileyo. (3) Nasiphi na isiseko somsebenzi esithe sapapashwa ngokwemimiselo yesolotya 15 loMthetho woLwabiwo lweNgeniso, ka-2023, nanjengoko uhlonyelwe ngokwe- mimiselo yesolotya 15 okanye 25 laloo Mthetho, lilo ke elisebenzayo kwinkxaso-mali yolwabiwo-mali olunemibandela eliye landiselwa ixesha ngokwemimiselo yesolotya 21(2) laloo Mthetho ukuba ulwabiwo-mali olunemibandela aluqhubeki nokubakhona ngokwemimiselo yalo Mthetho. Isihloko esifutshane kunye nexesha lokuqalisa

38. Lo Mthetho ubizwa ngokuba nguMthetho woLwabiwo lweNgeniso, ka-2024, kwaye uza kuqalisa ukusebenza ngomhla woku-1 kwekaTshazimpuzi 2024 okanye ngomhla opapashwe ngawo kwiGazethi, nokuba ngowuphi na umhla ogqibelayo. 15 20 25 30 35 40 This gazette is also available free online at www.gpwonline.co.za

68 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 68 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government National1,2 Provincial Local TOTAL Column A Column B 2024/25 R'000 Forward Estimates 2025/26 R'000 2026/27 R'000 1 434 313 321 600 475 640 101 177 734 1 522 047 226 627 441 853 106 087 022 1 606 856 491 655 704 215 110 661 361 2 135 966 695 2 255 576 101 2 373 222 067

31. Amatyala eendleko ezenziweyo ngexesha kusaphulwa imigomo yorhulumente wentsebenziswano kwakunye nobudlelwane nabanye oorhulumente

32. Ukungachithwa kakuhle kwemali

33. Ukungaphathwa kakuhle kwemali

34. Ulwabiwo lwemisebenzi nemisebenzi ekumele yenziwe

37. Ukucinywa kwemithetho nolongiwo 38. Isihloko esifutshane kunye nexesha lokuqalisa Imiqathango Ulwabiwo olufanelekileyo lwengeniso eqokolelwe kuzwelonke phakathi kwezigaba ezithathu zikarhulumente SHEDYULI 1 SHEDYULI 2 Ulangazelelo lwephondo ngalinye lokwabelwa ngokufanelekileyo kwisabelo sengeniso yephondo eqokelelwe kuzwelonke (njengomyalelo ongqale ngqo kwiNgxowa yeNgeniso yeSizwe) SHEDYULI 3 Ulangazelelo lomasipala ngamnye lokwabelwa ngokufanelekileyo kwisabelo sengeniso eqokelelwe esizweni yoorhulumente basemakhaya 5 10 15 20 SHEDYULI 4 Isigaba A Ulwabiwo-mali lwamaphondo oluza kuxhasa iinkqubo okanye imisebenzi edla ngokuxhaswa luhlahlolwabiwo-mali lwamaphondo 25 Ulwabiwo-mali loomasipala oluza kuxhasa iinkqubo okanye imisebenzi edla ngokuxhaswa luhlahlolwabiwo-mali loomasipala Isigaba B SHEDYULI 5 Isigaba A Iinjongo ezikhethekileyo zolwabiwo-mali emaphondweni Isigaba B Iinjongo ezikhethekileyo zolwabiwo-mali koomasipala SHEDYULI 6 Isigaba A Ulwabiwo-mali ngandlela ithile lwamaphondo nolenzelwe iinkqubo ezikhethekileyo Ulwabiwo-mali ngandlela ithile yoomasipala nolenzelwe iinkqubo ezikhethekileyo Isigaba B SHEDYULI 7 Isigaba A Ulwabiwo-mali lwamaphondo olukhawulezileyo laxa kukhona intlekele Ulwabiwo-mali loomasipala olukhawulezileyo laxa kukhona intlekele Isigaba B 30 35 40 This gazette is also available free online at www.gpwonline.co.za

8 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 8 CHAPTER 1 INTERPRETATION AND OBJECTS OF ACT Interpretation 1. (1) In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Public Finance Management Act or the Municipal Finance Management Act has the meaning assigned to it in the Act in question, and— ‘‘accreditation’’ means accreditation of a municipality, in terms of section 10(2) of the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes, read with Part 3 of the National Housing Code, 2009 (Financial Interventions: Accreditation of Municipalities); ‘‘allocation’’ means the equitable share allocation to the national sphere of government in Schedule 1, a province in Schedule 2 or a municipality in Schedule 3, or a conditional allocation; ‘‘category A, B or C municipality’’ means a category A, B or C municipality envisaged in section 155(1) of the Constitution; ‘‘classified disaster’’ means a disaster classified as a national, provincial or local state of disaster in terms of section 23 of the Disaster Management Act, 2002 (Act No. 57 of 2002); ‘‘conditional allocation’’ means an allocation to a province or municipality from the national government’s share of revenue raised nationally, envisaged in section 214(1)(c) of the Constitution, as set out in Schedule 4, 5, 6 or 7; ‘‘Constitution’’ means the Constitution of the Republic of South Africa, 1996; ‘‘corporation for public deposits account’’ means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by section 2 of the Corporation for Public Deposits Act, 1984 (Act No. 46 of 1984); ‘‘Education Infrastructure Grant’’ means the Education Infrastructure Grant referred to in Part A of Schedule 4; ‘‘financial year’’ means, in relation to— (a) a national or provincial department, the year ending 31 March; or (b) a municipality, the year ending 30 June; ‘‘framework’’ means the conditions and other information in respect of a conditional allocation published in terms of section 15 or 25; ‘‘Health Facility Revitalisation Grant’’ means the Health Facility Revitalisation Grant referred to in Part A of Schedule 5; ‘‘Human Settlements Development Grant’’ means the Human Settlements Develop- ment Grant referred to in Part A of Schedule 5; ‘‘legislation’’ means national legislation or provincial legislation as defined in section 239 of the Constitution; ‘‘level one accreditation’’ means accreditation to render beneficiary management, subsidy budget planning and allocation, and priority programme management and administration, of national housing programmes; ‘‘level two accreditation’’ means accreditation to render full programme management and administration of all housing instruments and national housing programmes in addition to the responsibilities under a level one accreditation; ‘‘Maths, Science and Technology Grant’’ means the Maths, Science and Technology Grant referred to in Part A of Schedule 5; ‘‘medium term expenditure framework’’ means a budgeting framework applied by the National Treasury which— 5 10 15 20 25 30 35 40 45 (a) translates government policies and plans into a multi-year spending plan; and (b) promotes transparency, accountability and effective public financial manage- 50 ment; ‘‘Municipal Finance Management Act’’ means the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003); This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 9 ino 24 ka 2024 9 ISAHLUKO 1 UKUTOLIKWA NEENJONGO ZOMTHETHO Ukutolikwa 1. (1) Kulo Mthetho, ngaphandle kokuba umongo uthetha enye into, naliphi na igama okanye intetho entsingiselo yayo ithe yanikwa umsebenzi ngokoMthetho wokuPhathwa kweeMali zikaRhulumente okanye uMthetho wokuPhathwa kweeMali zikaRhulumente unentsingiselo ayinikiweyo kulo Mthetho kuthethwa ngawo, kwaye ‘‘ugunyaziso’’ luthetha ugunyaziso lomasipala, ngokwemimiselo yesolotya 10(2) loMthetho weZindlu, ka-1997 (uMthetho No. 107 ka-1997), wokuqhuba iinkqubo funda neSigaba 3 seKhowudi yeZindlu zeSizwe, ka-2009 zezindlu zesizwe, (uNgenelelo lweZimali: iZigunyaziso zooMasipala); ‘‘ulwabiwo-mali’’ lubhekisa kulwabiwo-mali olufanelekileyo kwisigaba sesizwe sikarhulumente esikuShedyuli 1, esephondo esikuShedyuli 2 okanye esikamasipala esikuShedyuli 3, okanye imibandela yolwabiwo-mali; ‘‘icandelo A, B okanye C lomasipala’’ libhekisa kwicandelo A, B okanye C lomasipala elibhalwe kwisolotya 155(1) loMgaqo-Siseko; ‘‘okwaziswe njengentlekele’’ kuthetha intlekele eyaziswe njengentlekele yesizwe, eyephondo loMthetho wokuLawulwa kweeNtlekele, ka-2002 (uMthetho No. 57 ka-2002); ‘‘imibandela yolwabiwo-mali’’ lwephondo okanye olukamasipala lusuka kulabiwo olungama-20 lwengeniso karhulumente eqokelelwe kwisizwe, netywinwe kwisolotya 214(1)(c) loMgaqo-Siseko, nanjengoko kubekiwe kuShedyuli 4, 5, 6 okanye 7; ‘‘uMgaqo-Siseko’’ uthetha uMgago-Siseko weRiphablikhi yoMzantsi Afrika, ka-1996; ‘‘intsebenziswano kwii-akhawunti zentlawulo zikarhulumente’’ ibhekisa kwi- akhawunti yebhanki yeNgxowa-mali yeNgeniso yePhondo kunye neNtsebenziswa yeeNtlawulo loMthetho weNtsebenziswano kwiNtlawulo kaRhulumente, ka-1984 (uMthetho No. 46 ka-1984); ‘‘Isibonelelo seZiseko zeMfundo’’ sibhekisa kwiSibonelelo seZiseko zeMfundo ekubhekiswa kuzo kwiSigaba A sikaShedyuli 4; ‘‘unyaka-mali’’ ubhekisa, ngokumayelana— ibhekisa kulwabiwo-mali ngokwemimiselo zikaRhulumente, eyasekuhlaleni neyasekwa ngesolotya yesolotya okanye lika-25 2 (a) nesebe lesizwe okanye elephondo, unyaka uphela ngomhla wama-31 kweyoKwindla; okanye (b)kumasipala, unyaka uphela ngomhla wama-30 kweyeSilimela; luthetha uwiso-mthetho ‘‘isiseko’’ sibhekisa kwimibandela kunye nolunye ulwazi ngokumayelana nemibandela yolwabiwo-mali olupapashwe ngokwemimiselo yesolotya 15 okanye 25; ‘‘ISibonelelo soHlaziyo lweZiseko zeZempilo’’ lubhekisa kwiSibonelelo soHlaziyo lweZiseko zeZempilo ekubhekiswa kulo kwiSigaba A sikaShedyuli 5; ‘‘ISibonelelo soPhuhliso sokuHlaliswa kwaBantu’’ sibhekisa kwiSibonelelo soPhuhliso sokuHlaliswa kwaBantu nekubhekiswa kuso kwiSigaba A sikaShedyuli 5; ‘‘uwiso-mthetho’’ uwiso-mthetho lwamaphondo nanjengoko lucacisiwe kwisolotya 239 loMgaqo-Siseko; lubhekisa kugunyaziso lokulawula inkqubo ‘‘ibakala lokuqala logunyaziso’’ yabaxhamli, isicwangciso sohlahlolwabiwo-mali senkxaso-mali kunye nolwabiwo- mali, iinkqubo eziphala phambili, kunye neenkqubo zolawulo nokuphatha eziphala phambili, zeenkqubo zezindlu zesizwe; ‘‘ibakala lesibini logunyaziso’’ luthetha ugunyaziso lokunika inkqubo epheleleyo yokuphatha nokulawula zonke izixhobo zezindlu kwakunye neenkqubo zezindlu zesizwe ukongeza kuxanduva olungaphantsi kwebakala lokuqala logunyaziso; ‘‘ISibonelelo seZibalo, iNzululwazi noBuchwepheshe’’ sibhekisa kwiSibonelelo seZibalo, iNzululwazi noBuchwepheshe ekuthethwa ngaso kwiSigaba A sikaShedyuli 5; ‘‘isikhokelo kwisikhokelo sohlahlolwabiwo-mali esisetyenziswa nguNongxowa weSizwe— saphakathi senkcitho’’ enyakeni sibhekisa lwesizwe okanye (a) nesiguqulela iipolisi zokarhulumente kwakunye nezicwangciso zibe (b) sisigcwangciso esihlakazekileyo sonyaka; kwaye siphakamisa ukwenza izinto nokuphathwa kweemali zikarhulumente ngendlela eyiyo; ekuhleni, ukunika ingxelo kwakunye ‘‘uMthetho wokuPhathwa kweeMali zikaMasipala’’ ubhekisa kooRhulumente baseMakhaya: uMthetho wokuPhathwa kweeMali zikaMasipala, ka-2003 (uMthetho No. 56 ka-2003); 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

10 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 10 ‘‘Municipal Structures Act’’ means the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998); ‘‘Municipal Systems Act’’ means the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000); ‘‘Neighbourhood Development Partnership Grant’’ means the Neighbourhood Development Partnership Grant referred to in Part B of Schedule 5 or Part B of Schedule 6; ‘‘organ of state’’ means an organ of state as defined in section 239 of the Constitution; ‘‘overpayment’’ means the transfer of more than the allocated amount of an allocation or the transfer of an allocation in excess of the applicable amount in a payment schedule; ‘‘payment schedule’’ means a schedule which sets out— (a) (b) (c) the amount of each transfer of a provincial equitable share or a conditional allocation for a province or municipality to be transferred in terms of this Act; the date on which each transfer must be paid; and to whom, and to which bank account, each transfer must be paid; ‘‘prescribe’’ means prescribe by regulation in terms of section 36; ‘‘primary bank account’’, in relation to— (a) a province, means a bank account of the Provincial Revenue Fund, envisaged in section 21(2) of the Public Finance Management Act and which the accounting officer of the provincial treasury has certified to the National Treasury; or (b) a municipality, means the bank account of the municipality as determined in terms of section 8 of the Municipal Finance Management Act; ‘‘Provincial Roads Maintenance Grant’’ means the Provincial Roads Maintenance Grant referred to in Part A of Schedule 4; ‘‘Public Finance Management Act’’ means the Public Finance Management Act, 1999 (Act No. 1 of 1999); ‘‘Public Transport Network Grant’’ means the Public Transport Network Grant referred to in Part B of Schedule 5; ‘‘Public Transport Operations Grant’’ means the Public Transport Operations Grant referred to in Part A of Schedule 4; ‘‘quarter’’ means, in relation to— (a) a national or provincial department, the period from— (i) 1 April to 30 June; (ii) 1 July to 30 September; (iii) 1 October to 31 December; or (iv) 1 January to 31 March; or (b) a municipality, the period from— (i) 1 July to 30 September; (ii) 1 October to 31 December; (iii) 1 January to 31 March; or (iv) 1 April to 30 June; ‘‘receiving officer’’ means, in relation to— (a) a Schedule 4, 5 or 7 allocation transferred to a province, the accounting officer of the provincial department which receives that allocation or a portion thereof for expenditure through an appropriation from its Provincial Revenue Fund; or (b) a Schedule 4, 5 or 7 allocation transferred to a municipality, the accounting officer of the municipality; ‘‘receiving provincial department’’, in relation to a Schedule 4, 5 or 7 allocation transferred to a province means the provincial department which receives that allocation or a portion thereof for expenditure through an appropriation from its Provincial Revenue Fund; ‘‘School Infrastructure Backlogs Grant’’ means the School Infrastructure Backlogs Grant referred to in Part A of Schedule 6; 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 11 11 ‘‘uMthetho weZiseko zikaMasipala’’ ubhekisa kuRhulumente waseMakhaya: uMthetho weZiseko zikaMasipala, ka-1998 (uMthetho No. 117 ka-1998); ‘‘uMthetho weeNkqubo zikaMasipala’’ ubhekisa kuRhulumente waseMakhaya: uMthetho weeNkqubo zikaMasipala, ka-2000 (uMthetho No. 32 ka-2000); ‘‘iSibonelelo soBudlelwane boPhuhliso lwaBamelwane’’ sibhekisa kwiSibonelelo soBudlelwane kwiSigaba B sikaShedyuli 5 okanye iSigaba B sikaShedyuli 6; ‘‘amacandelo karhulumente’’ abhekisa kumacandelo karhulumente nanjengoko ecacisiwe kwisolotya 239 loMgaqo-Siseko; ‘‘intlawulo engaphezulu’’ ibhekisa ekuthunyelweni kwemali engaphezulu kwaleyo eyabiweyo kulwabiwo-mali okanye kukuhlawulwa kolabiwo-mali olugqithisileyo kolo lubhalwe kwishedyuli yentlawulo; ‘‘ishedyuli yentlawulo’’ ibhekisa kwishedyuli edakaca— nekubhekiswa kuBamelwane boPhuhliso kuso (a) umyinge wemali wentlawulo olufanelekileyo lwamaphondo okanye imibandela emi-5 yolwabiwo-mali lwephondo okanye olukamasipala ekumele luthunyelwe ngokwemimiselo yalo Mthetho; yolwabiwo nganye 5 10 15 (b) umhla ekumele intlawulo nganye yenziwe ngawo; kwaye (c) nokuba iya kubani, kwaye iya kweyiphi i-akhawunti yebhanki, intlawulo nganye ekumele ihlawulwe kuyo; ‘‘ugunyaziso’’ lubhekisa kugunyaziso lwemiqathango ngokwemimiselo yesolotya 36; ‘‘eyona akhawunti yebhanki’’, ngokumayelana— 20 (a) nephondo, ithetha i-akhawunti yebhanki yeNgxowa yeNgeniso yePhondo, netywinwe kweeMali zikaRhulumente nalapho igosa lezibalo likanongxowa wephondo liye lagunyazisa kuNongxowa weSizwe; okanye loMthetho wokuPhathwa kwisolotya 21(2) (b) nomasipala, ibhekisa kwi-akhawunti yebhanki kamasipala nanjengoko kudakaciwe kwimimiselo ekwisolotya 8 elingoMthetho wokuPhathwa kweeMali zikaMasipala; ‘‘ISibonelelo soLungiso lweeNdlela zePhondo’’ sibhekisa kwiSibonelelo soLungiso lweeNdlela zePhondo ekubhekiswa kulo kwiSigaba A sikaShedyuli 4; ‘‘uMthetho wokuPhathwa kweeMali zikaRhulumente’’ ubhekisa kuMthetho wokuPhathwa kweeMali zikaRhulumente, ka-1999 (uMthetho No. 1 ka-1999); ‘‘iSibonelelo soThutho soNxibelelwano soThutho loLuntu ekubhekiswa kuso kwiSigaba B sikaShedyuli 5; ‘‘iSibonelelo soNxibelelwano soThutho loLuntu ekubhekiswa kuso kwiSigaba A sikaShedyuli 4; ‘‘ikota’’ ibhekisa, ngokumayelana— soNxibelelwano soNxibelelwano kwiSibonelelo kwiSibonelelo soThutho loLuntu’’ loLuntu’’ sibhekisa sibhekisa (a) nesebe lesizwe okanye elephondo, kwisihlandlo esiqala— (i) ngomhla woku-1 kwekaTshazimpuzi ukuya kowama-30 kweyeSilimela; (ii) ngomhla woku-1 kweyeKhala ukuya kowama-30 kweyoMsintsi; (iii) ngomhla woku-1 kweyeDwarha ukuya kowama-31 kweyoMnga; okanye (iv) ngomha woku-1 kweyoMqungu ukuya kowama-31 kweyoKwindla; okanye (b) nomasipala, ixesha elisukela— (i) ngomhla woku-1 kweyeKhala ukuya kowama-30 kweyoMsintsi; (ii) ngomhla woku-1 kweyeDwarha ukuya kowama-31 kweyoMnga; (iii) ngomhla woku-1 kweyoMqungu ukuya kowama-31 kweyoKwindla; okanye (iv) ngomhla woku-1 kwekaTshazimpuzi ukuya kowama-30 kweyeSilimela; ‘‘igosa lolwamkelo’’ libhekisa, ngokumayelana— 25 30 35 40 45 50 (a) noShedyuli 4, 5 okanye 7 wolwabiwo-mali oluthunyelwe ephondweni, igosa lezibalo lesebe lephondo elithe lafumana olo lwabiwo-mali okanye inxalenye yalo eyenzelwe inkcitho ngalo ulwabiwo lweNgxowa yeNgeniso yePhondo; okanye (b) noShedyuli 4, 5 okanye 7 wolwabiwo-mali oluthunyelwe kumasipala, igosa 55 lezibalo likamasipala; ‘‘isebe lephondo elifumanayo’’, ngokumayelana noShedyuli 4, 5 okanye 7 wolwabiwo oluthunyelwe ephondweni luthetha ukuba isebe lephondo elifumene ulwabelo-mali okanye inxalenye yolwabiwo-mali lwaloo nkcitho ngolwabiwo olusuka kwiNgxowa yalo yeNgeniso yePhondo; ‘‘iSibonelelo soMthwalo woLwakhiwo lweZikolo’’ luthetha iSibonelelo soMthwalo woLwakhiwo lweZikolo ekubhekiswa kulo kwiSigaba A kuShedyuli 6; 60 This gazette is also available free online at www.gpwonline.co.za

12 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 12 ‘‘this Act’’ includes any framework or allocation published, or any regulation made, in terms of this Act; ‘‘transferring officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5 or 7 allocation to a province or municipality or spends a Schedule 6 allocation on behalf of a province or municipality; ‘‘Urban Settlements Development Grant’’ means the Urban Settlements Develop- ment Grant referred to in Part B of Schedule 4; and ‘‘working day’’ means any day, except a Saturday, a Sunday or a public holiday as defined in the Public Holidays Act, 1994 (Act No. 36 of 1994). 5 (2) Any agreement, approval, certification, decision, determination, instruction, 10 notification, notice or request in terms of this Act must be in writing. Objects of Act

2. The objects of this Act are— (a) as required by section 214(1) of the Constitution, to provide for— (i) (ii) the equitable division of revenue raised nationally among the three spheres of government; the determination of each province’s equitable share of the provincial share of that revenue; and (iii) other allocations to provinces, local government or municipalities from the national government’s share of that revenue and conditions on which those allocations are made; to promote predictability and certainty in respect of all allocations to provinces and municipalities, in order that provinces and municipalities may plan their budgets over a multi-year period and thereby promote better coordination between policy, planning and budgeting; and to promote transparency and accountability in the resource allocation process, by ensuring that all allocations, except Schedule 6 allocations, are reflected on the budgets of provinces and municipalities and the expenditure of conditional allocations is reported on by the receiving provincial departments and municipalities. (b) (c) CHAPTER 2 EQUITABLE SHARE ALLOCATIONS Equitable division of revenue raised nationally among spheres of government 3. (1) Revenue raised nationally in respect of the 2024/25 financial year must be divided among the national, provincial and local spheres of government as set out in Column A of Schedule 1. (2) The envisaged division among the national, provincial and local spheres of government of revenue anticipated to be raised nationally in respect of the 2025/26 financial year and the 2026/27 financial year, and which is subject to the Division of Revenue Acts for those financial years, is set out in Column B of Schedule 1. Equitable division of provincial share among provinces 4. (1) Each province’s equitable share of the provincial share of revenue raised nationally in respect of the 2024/25 financial year is set out in Column A of Schedule 2. (2) The envisaged equitable share for each province from the provincial share of revenue anticipated to be raised nationally in respect of the 2025/26 financial year and the 2026/27 financial year, and which is subject to the Division of Revenue Acts for those financial years, is set out in Column B of Schedule 2. 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 13 13 ‘‘lo Mthetho’’ uquka nasiphi na isiseko okanye ulwabiwo-mali olupapashiweyo, okanye nayiphi na imiqathango eyenziweyo, ngokwemimiselo yalo Mthetho; ‘‘igosa elithumelayo’’ libhekisa kwigosa lezibalo lesebe lesizwe elithumela uShedyuli 4, 5 okanye 7 wolwabiwo-mali lephondo okanye likamasipala okanye elichitha uShedyuli 6 wolwabiwo-mali egameni lephondo okanye lomasipala; ‘‘iSibonelelo soPhuhliso lweeNdawo Zokuhlala eZixekweni’’ lithetha ngeSibonelelo soPhuhliso lweeNdawo Zokuhlala eZixekweni ekubhekiswa kuzo kwiSigaba B sikaShedyuli 4; kunye ‘‘nosuku lokusebenza’’ oluthetha naluphi na usuku, ngaphandle koMgqibelo, iCawe okanye usuku lweholide karhulumente nanjengoko lucacisiwe kuMthetho weeHolide zikaRhulumente, ka-1994 (uMthetho No. 36 ka-1994). (2) Nasiphi na isivumelwano, isivumo, isigunyaziso, isigqibo, umnqweno, umyalelo, isaziso okanye isicelo ngokommiselo walo Mthetho kumele sibhalwe phantsi. Iinjongo zalo mthetho

16 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 16 (a) Part A of Schedule 4, specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets; (b) Part A of Schedule 5, specifying specific-purpose allocations to provinces; (c) Part A of Schedule 6, specifying allocations-in-kind to provinces for designated special programmes; and (d) Part A of Schedule 7, specifying funds that are not allocated to specific provinces, which may be released to provinces to fund an immediate response to a classified disaster. (2) An envisaged division of conditional allocations to provinces from the national government’s share of revenue anticipated to be raised nationally for the 2025/26 financial year and the 2026/27 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). (3)(a) A Member of the Executive Council responsible for finance in a province may pledge a conditional allocation or an envisaged conditional allocation, or a portion thereof, as security for any borrowing in terms of the Borrowing Powers of Provincial Governments Act, 1996 (Act No. 48 of 1996), in accordance with this subsection. (b) If a Member of the Executive Council responsible for finance in a province intends to pledge as envisaged in paragraph (a), he or she must— consult the relevant transferring officer; and (i) (ii) obtain the approval of the Loan Co-ordinating Committee, referred to in section 2 of the Borrowing Powers of Provincial Governments Act, 1996. (c) The pledging envisaged in paragraph (a) must comply with any conditions imposed by the Loan Co-ordinating Committee. (d) The relevant receiving officer must submit financial and non-financial reports, in the format and on the dates determined by the National Treasury, for any project pledged to be partially or fully funded by using a conditional allocation or an envisaged conditional allocation, or a portion thereof, as security as envisaged in paragraph (a). the Appropriation Act, 2024, to increase any conditional allocation to provinces, the National Treasury must increase the allocation per province by notice in the Gazette. If any expenditure from contingencies is approved in terms of (4)(a) (b) The increase referred to in paragraph (a) takes effect on the date of publication in the Gazette. (c) If a conditional allocation in Part A of Schedule 5 or 6 is increased in terms of paragraph (a), the National Treasury must amend the notice published in terms of section 15 by notice in the Gazette. (d) Section 23 of this Act applies with the necessary changes in relation to the increase referred to in paragraph (a). Conditional allocations to municipalities 5 10 15 20 25 30 35 8. (1) Conditional allocations to municipalities in respect of the 2024/25 financial year 40 from the national government’s share of revenue raised nationally are set out in— (a) Part B of Schedule 4, specifying allocations to municipalities to supplement the funding of functions funded from municipal budgets; (b) Part B of Schedule 5, specifying specific-purpose allocations to municipali- ties; (c) Part B of Schedule 6, specifying allocations-in-kind to municipalities for designated special programmes; and (d) Part B of Schedule 7, specifying funds that are not allocated to specific municipalities that may be released to municipalities to fund an immediate response to a classified disaster. (2) An envisaged division of conditional allocations to municipalities from the national government’s share of revenue anticipated to be raised nationally for the 2025/26 financial year and the 2026/27 financial year, which is subject to the annual 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 17 17 (b) (a) KwiSigaba A sikaShedyuli 4, nalapho kucaciswa ngokukhethekileyo isabelo samaphondo ukuxhasa ingxowa yeenkqubo okanye yemisebenzi exhaswa ngemali yohlahlolwabiwo-mali lwephondo; Isigaba A sikaShedyuli 5, esicacisa ngokukhethekileyo injongo ncakasana yolwabiwo lwamaphondo; Isigaba A sikaShedyuli 6, esicacisa ngokukhethekileyo ngolwabiwo lweendlela ezithile lwamaphondo ngenxa yeenkqubo ezithile; kwaye Isigaba A sikaShedyuli 7, esicacisa imali eyabelwa amaphondo athile, nengakhutshelwa amaphondo ukuze ixhase imfuneko ekhawulezileyo yengxaki echazwa njengentlekele. (d) (c) (2) Imbono yolwabiwo lwemibandela yolwabiwo lwemali lwamaphondo esuka kwisabelo sengeniso yesizwe neqikelelwa ukuba iza kuqokelelwa ngonyaka-mali ka-2025/26 ka-2026/27, nexhomekeke kuMthetho woLwabiwo lweNgeniso yaminyaka le, udakacisiwe kuKholam B weeShedyuli ekubhekiswa kuzo kwisolotyana (1). nonyaka-mali (3)(a) ILungu leSigqeba soLawulo sezimali ephondweni lingabambisa ngemibandela yesabelo okanye ngembono yemibandela yesabelo, okanye ngenxalenye yaso, njengesibambiso yoMthetho wooRhulumente ngokwemimiselo bamaPhondo waMandla okuBolekisa, ka-1996 (uMthetho No. 48 ka-1996), ngokuhambelana neli solotyana. sokuboleka (b) Ukuba iLungu lesiGqeba soLawulo esijongene nezimali zephondo lineenjongo zokubambisa nanjengoko kudakaciwe kumhlathi (a), kumele— (i) (ii) lithethane negosa lokuthumela elichaphazelekayo; kwaye lifumane imvume kwiKomiti eQuquzelela iMali-mboleko, ekubhekiswa kuyo kwisolotya 2 loMthetho wooRhulumente bamaPhondo waMandla okuBolekisa, ka-1996. (c) Isibambiso esidakacwe imibandela kumhlathi sithobele kumele (a) ebhambathiswe yiKomiti eQuquzelela iMali-mboleko. (d) Igosa elamkelayo elichaphazelekayo zeemali nezingezozezimali, kwifomathi kwaye ngemihla eyakuthi ichazwe nguNongxowa weSizwe, ngayo nayiphi na iprojekthi ekubambiswe ngayo ukuba incediswe okanye ixhaswe ngokupheleleyo ngokusetyenziswa kwesabelo semibandela okanye ngembono yemibandela, okanye ngenxalenye yayo, njengesibambiso esibhambathiswe kumhlathi (a). iingxelo kumele lifake (4)(a) Ukuba inkcitho yomhla kaxakeka ithe yaphunyezwa kuMthetho woLwabiwo, ka-2024, ukuba konyuswe naluphi na ulwabiwo olunemibandela lwamaphondo, uNongxowa weSizwe kumele asonyuse isabelo kwiphondo ngalinye ekwenza oko ngesaziso kwiGazethi. (b) Ulonyuso ekubhekiswa kulo kumhlathi (a) luza kuqalisa ukusebenza ngomhla oya kuthi upapashwe kwiGazethi. (c) Ukuba ulwabiwo-mali olunemibandela elikwiSigaba A sikaShedyuli 5 okanye 6 luthe lonyuswa ngokwemimiselo yomhlathi (a), uNongxowa weSizwe kumele ke ngoko ahlomele isaziso esipapashwe ngemimiselo yesolotya 15 ngesaziso kwiGazethi. (d) Isolotya 23 lalo Mthetho lilo elisebenzayo ngotshintsho oluyimfuneko ngokumayelana nolonyuso ekubhekiswa kulo kumhlathi (a). Imibandela yokwabiwa kwemali koomasipala 8. (1) Imibandela yolwabiwo lwemali koomasipala kunyaka-mali ka-2024/25 esuka kwisabelo sengeniso yesizwe eqokelelwe kwisizwe idakaciwe— (b) (a) KwiSigaba B sikaShedyuli 4, nalapho kucaciswa ngokukhethekileyo isabelo soomasipala ukuxhasa ingxowa yeenkqubo okanye imisebenzi exhaswa ngemali yohlahlolwabiwo-mali likamasipala Isigaba B sikaShedyuli 5, esicacisa ngokukhethekileyo injongo ncakasana yolwabiwo likamasipala; Isigaba B sikaShedyuli 6, esicacisa ngokukhethekileyo ngolwabiwo lweendlela ezithile zoomasipala ngenxa yeenkqubo ezithile; kwaye Isigaba B sikaShedyuli 7, esicacisa imali eyabelwa oomasipala abathile, nengakhutshelwa oomasipala ukuze ixhase imfuno ekhawulezileyo yengxaki echazwe njengentlekele. (d) (c) (2) Imbono yolwabiwo lwemibandela yolwabiwo lwemali loomasipala esuka kwisabelo sengeniso yesizwe neqikelelwa ukuba iza kuqokelelwa ngonyaka-mali nexhomekeke kuMthetho woLwabiwo ka-2025/26 nonyaka-mali ka-2026/27, 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

18 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 18 Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). (3)(a) A municipality that intends to pledge a conditional allocation, or a portion thereof, as security for any obligations in terms of section 48 of the Municipal Finance Management Act, must, in addition to notifying the National Treasury in terms of section 46(3) of that Act, notify the transferring officer and the relevant provincial treasury of that intention and provide the transferring officer and National Treasury at least 21 days to comment before seeking the approval of the municipal council. (b) A municipality must submit financial and non-financial reports, in the format and on the dates determined by the National Treasury, for any project pledged to be partially or fully funded by using a conditional allocation, or a portion thereof, as security as envisaged in paragraph (a). (4)(a) If any expenditure from contingencies is approved in terms of the Appropriation Act, 2024, to increase any conditional allocation to municipalities, the National Treasury must increase the allocation per municipality by notice in the Gazette. (b) The increase referred to in paragraph (a) takes effect on the date of publication in the Gazette. (c) If a conditional allocation in Part B of Schedule 5 or 6 is increased in terms of paragraph (a), the National Treasury must amend the notice published in terms of section 15 by notice in the Gazette. (d) Section 23 of this Act applies with the necessary changes in relation to the increase referred to in paragraph (a). Duties of accounting officers in respect of Schedule 4 to 7 allocations Part 2 Duties of transferring officer in respect of Schedule 4 allocations 9. (1) The transferring officer of a Schedule 4 allocation must— (a) ensure that transfers to all provinces and municipalities are— (i) deposited only into the primary bank account of the relevant province or municipality; and (ii) made in accordance with the payment schedule determined in terms of section 22, unless allocations are withheld or stopped in terms of section 17 or 18; (b) monitor information on financial and non-financial performance of programmes partially or fully funded by an allocation in Part A of Schedule 4, in accordance with subsection (2) and the applicable framework; (c) monitor information on financial and non-financial performance of the Urban Settlements Development Grant against the capital budget and the service delivery and budget implementation plan; (d) comply with the applicable framework; (e) submit a quarterly financial and non-financial performance report within 45 days after the end of each quarter to the National Treasury in terms of the applicable framework; and evaluate the performance of programmes funded or partially funded by the allocation and submit such evaluations to the National Treasury within four months after the end of the 2024/25 financial year applicable to a provincial department or a municipality, as the case may be. (f) (2) Any monitoring programme or system that is used to monitor information on financial and non-financial performance of a programme partially or fully funded by a Schedule 4 allocation must— (a) be approved by the National Treasury; (b) not impose any excessive administrative responsibility on receiving officers beyond the provision of standard management and budget information; 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 19 19 lweNgeniso yaminyaka le, idakacisiwe kuKholam B weeShedyuli ekubhekiswa kuzo kwisolotyana (1). (3)(a) Umasipala oneenjongo zokumbambisa ulwabiwo-mali olunemibandela, okanye inxalenye yalo, njengesibambiso sayo nayiphi na imiqathango ekwimimiselo yesolotya 48 loMthetho weeMali zikaMasipala, kumele, ukongeza apho amazise uNongxowa weSizwe ngemimiselo yesolotya 46(3) laloo Mthetho, ngelokwazisa igosa lothumelo kunye nonongxowa wephondo elichaphazelekayo ngezo njongo kwaye ngelokunika igosa lothumelo kunye noNongxowa weSizwe okungenani iintsuku ezingama-21 ukuba baphawule ngaphambili kokuba bagunyazise ibhunga likamasipala. (b) Umasipala kumele afake iingxelo zeemali nezingezozezimali, kwifomathi kwaye ngemihla eyakuthi ichazwe nguNongxowa weSizwe, ngayo nayiphi na iprojekthi ngokupheleleyo ekubanjiswe ngokusetyenziswa kwesabelo semibandela okanye ngenxalenye yayo, njengesibambiso esibhambathiswe kumhlathi (a). incediswe ixhaswe okanye ngayo ukuba (4)(a) Ukuba inkcitho yomhla kaxakeka ithe yaphunyezwa kuMthetho woLwabiwo, ka-2024, ukuba konyuswe naluphi na ulwabiwo olunemibandela loomasipala, uNongxowa weSizwe kumele alonyuse ulwabelo lomasipala ngamnye ekwenza oko ngesaziso kwiGazethi. (b) Ulonyuso ekubhekiswa kulo kumhlathi (a) luza kuqalisa ukusebenza ngomhla oya kuthi upapashwe kwiGazethi. (c) Ukuba ulwabiwo-mali olunemibandela elikwiSigaba B sikaShedyuli 5 okanye 6 luthe lonyuswa ngokwemimiselo yomhlathi (a), uNongxowa weSizwe kumele ke ngoko ahlomele isaziso esipapashwe ngemimiselo yesolotya 15 ngesaziso kwiGazethi. (d) Isolotya 23 lalo Mthetho lilo elisebenzayo ngotshintsho oluyimfuneko ngokumayelana nolonyuso ekubhekiswa kulo kumhlathi (a). Isigaba 2 Imisebenzi yamagosa obalo-mali ngokuhambelana noShedyuli 4 ukuya ku-7 wolwabiwo-mali Imisebenzi yegosa lothumelo ngokuhambelana noShedyuli 4 wolwabiwo-mali 9. (1) Igosa lothumelo likaShedyuli 4 wolwabiwo-mali kumele— (a) (b) (c) (d) (e) (f) liqinisekise ukuba uthumelo kuwo onke amaphondo noomaspala— (i) lwenziwa kuphela kwi-akhawunti yebhanki yelo phondo okanye yaloo masipala; kwaye lwenziwa ngokuhambelana neshedyuli yentlawulo ngokwemimiselo yesolotya 22, ngaphandle kokuba ulwabiwo-mali lubanjiwe okanye lumisiwe ngemimiselo yesolotya 17 okanye 18; (ii) okanye ezixhaswa ngokupheleleyo olungesicwangciso liqwalasele ulwazi olungenkqubela yeenkqubo zezimali nezingezozezimali ezincediswayo ngolwabiwo-mali elikwiSigaba A sikaShedyuli 4, ngokuhambelana nesolotyana (2) kwakunye nesiseko somsebenzi esichaphazelekayo; liqwalasele ulwazi olungenkqubela yemali nolungengolwemali lwe-Urban Settlements Development Grant sokusetyenziswa kohlahlolwabiwo-mali olukhulu noziso lweenkonzo kwakunye nesicwa- ngciso sokwenza; luthobele isiseko somsebenzi obekiweyo; linike ingxelo yekota yeemali nengeyoyeemali ngenkqubela zingaphelanga kuNongxowa weSizwe iintsuku ngokwemimiselo ehambelana nesiseko somsebenzi esibekiweyo; aze aphonononge inkqubela yeenkqubo ezixhaswayo okanye ezincediswayo ngemali yolwabiwo-mali kwaye olo phononongo kumele alunike uNongxowa weSizwe zingaphelanga iinyanga ezine emva kokuphela konyaka-mali ka-2024/25 nokubhekisa kumasebe ephondo nakoomasipala, nanjengoko ingabe isitsho imeko. ezintlanu iphelile nganye ikota (2) Nayiphi na inkqubo yokuqwalasela iinkqubo ezisetyenziselwa ukuqwalasela ulwazi olungenkqubela yenkqubo yemali neyengeyoyamali encediswayo okanye exhaswa ngokupheleleyo nguShedyuli 4 wolwabiwo-mali kumele— (a) (b) iphunyezwe nguNongxowa weSizwe; ingabeki uxanduva lomsebenzi wolawulo omninzi kumagosa olwamkelo ngaphandle kolawulo lwesiqhelo nolwazi lohlahlolwabiwo-mali; 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

20 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 20 (c) be compatible and integrated with and not duplicate other relevant national, provincial and local systems; and support compliance with section 11(2). (d) (3) A framework may impose a duty on the accounting officer of a national or provincial department, other than the transferring officer or receiving officer, which contributes to achieving the purpose of the allocation, and the accounting officer must comply with the duty. 5 Duties of transferring officer in respect of Schedule 5 or 6 allocations 10. (1) The transferring officer of a Schedule 5 or 6 allocation must— (a) monitor financial and non-financial performance information on programmes 10 funded by the allocation; (b) not later than 14 days after this Act takes effect, certify to the National Treasury that— (i) any monitoring or system that is used, is compatible and integrated with and does not duplicate other relevant national, provincial and local systems; and (ii) any plans required in terms of the framework of a Schedule 5 allocation regarding the use of the allocation by— (aa) a province, have been approved before the start of the financial year; or (bb) a municipality, shall be approved before the start of the financial year; (c) in respect of Schedule 5 allocations— (i) information required to be transfer funds only after receipt of all submitted by the receiving officer in terms of this Act and after submission of all relevant information to the National Treasury; transfer funds in accordance with the payment schedule determined in terms of section 22, unless allocations are withheld or stopped in terms of section 17 or 18; and (ii) 15 20 25 (iii) deposit funds only into the primary bank account of the relevant province 30 or municipality; and (d) comply with the applicable framework. (2) The transferring officer must submit all relevant information and documentation referred to in subsection (1)(b) to the National Treasury within 14 days after this Act takes effect. (3) A transferring officer, who has not complied with subsection (1), must transfer the allocation in the manner instructed by the National Treasury, which instruction may include transferring the allocation as an unconditional allocation. (4) Before making the first transfer of any allocation in terms of subsection (1)(c), the transferring officer must ensure that the banking details of the relevant province or municipality are as contained in the notice issued by the National Treasury in terms of section 30(1). (5)(a) The transferring officer of a Schedule 5 or 6 allocation must, as part of the reporting envisaged in section 40(4)(c) of the Public Finance Management Act, but subject to paragraph (b), submit information, in the format determined by the National Treasury, for the month in question, and for the 2024/25 financial year up to the end of that month, on— (i) (ii) (iii) (iv) the amount of funds transferred to a province or municipality; the amount of funds for any province or municipality withheld or stopped in terms of section 17 or 18, the reasons for the withholding or stopping and the steps taken by the transferring officer and the receiving officer to deal with the matters or causes that necessitated the withholding or stopping of the payment; the actual expenditure incurred by the province or municipality in respect of a Schedule 5 allocation; the actual expenditure incurred by the transferring officer in respect of a Schedule 6 allocation; 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 21 21 (c) (d) luhambelane kwaye luphuculwe kwaye lungaziphindi ezinye iinkqubo zesizwe, ezamaphondo nezasekuhlaleni; kwaye luthobele imiqathango yesolotya 11(2). (3) Isiseko somsebenzi sinika indima yomsebenzi kwigosa lezibalo lesebe lesizwe okanye elephondo, ngaphandle kwegosa lothumelo okanye igosa lolwamkelo, nto leyo enegalelo ekuphunyezweni kwenjongo yolwabiwo-mali, kwaye negosa lezibalo kumele lithobele loo ndima. 5 Imisebenzi yegosa lothumelo ngokuhambelana noShedyuli 5 okanye 6 wolwabiwo- mali 10. (1) Igosa lothumelo likaShedyuli 5 okanye 6 wolwabiwo-mali kumele— 10 (a) liqwalasele ulwazi olungenkqubela yeenkqubo zezimali nezingezozezimali ezixhaswa ngolwabiwo-mali; (b) zingaphelanga iintsuku ezili-14 emva kokuba lo Mthetho uqalisile ukusebenza, liqinisekise kuNongxowa weSizwe ukuba— (i) nayiphi na inkqubo yoqwalaselo esetyenziswayo, ifanelekileyo kwaye iyahambelana kwaye ayiziphindi ezinye iinkqubo zesizwe, ezephondo okanye ezasekuhleni; kwaye (ii) naziphi na izicwangciso ngokwemimiselo yesiseko somsebenzi 15 sikaShedyuli 5 ngokumayelana nokusetyenziswa kolwabiwo-mali— (aa) kwiphondo, zibe zigunyazisiwe ngaphambili kokuba uqale unyaka- 20 mali; okanye (bb) kumasipala, zibe zigunyazisiwe ngaphambili kokuba uqale unyaka- mali; (c) ngokuhambelana noShedyuli 5 wolwabiwo-mali— imali kuphela (i) ukuze lifumene kwigosa lonke ulwazi emva kokuba lithumele oluyimfuneko lolwamkelo kuthunyelwe ngokwemimiselo yalo Mthetho kwaye xa sele luthunyelwe lonke ulwazi oluyimfuneko kuNongxowa weSizwe; lithumele imali ngokuhambelana neshedyuli yentlawulo eqingqwe kwisolotya 22, ngaphandle kokuba ulwabiwo-mali lubanjiwe okanye lumisiwe ngokwemimiselo yesolotya 17 okanye 18; lize lifake imali kuphela kwi-akhawunti yebhanki yelo phondo okanye yaloo masipala; kwaye (ii) (iii) (d) lithobele isiseko somsebenzi esibekiweyo. (2) Igosa elithumelayo kumele lifake lonke ulwazi namaxwebhu ayimfuneko ekubhekiswa kuwo kwisolotyana (1)(b) kuNongxowa weSizwe zingaphelanga iintsuku ezili-14 emva kokuba uqalile ukusebenza lo Mthetho. (3) Igosa elithumelayo, elingalithobelanga isolotyana (1), kumele lithumele ulwabiwo-mali ngendlela eyalelwe nguNongxowa weSizwe, namyalelo lowo oquka ukuthunyelwa kolwabiwo-mali njengolwabiwo-mali olunemibandela. (4) Ngaphambili kokwenza uthumelo lokuqala lwalo naluphi na ulwabiwo-mali olukwimimiselo yesolotyana (1)(c), igosa lothumelo kumele liqinisekise ukuba iinkcukacha zebhanki zelo phondo okanye zaloo masipala ziyile ndlela ezibhalwe ngayo kwisaziso sikaNongxowa weSizwe ngokwemimiselo yesolotya 30(1). (5)(a) Igosa lothumelo likaShedyuli 5 okanye 6 wolwabiwo-mali kumele, njengenxalenye yonikezelo lwengxelo oludakacwe kwisolotya 40(4)(c) loMthetho wokuPhathwa kweeMali zikaRhulumente, kodwa nangokuhambelana nomhlathi (b), lithumele ulwazi, kwifomathi eqingqwe nguNongxowa weSizwe, zaloo nyanga kubhekiswa kuyo, nangonyaka-mali ka-2024/25 ukuya kutsho ekupheleni kwaloo nyanga— (i) ngomyinge wemali ethe yathunyelwa emaphondweni okanye koomasipala; (ii) umyinge wemali walo naliphi na iphondo okanye umasipala ebanjiweyo okanye emisiweyo ngokwemimiselo yesolotya 17 okanye 18, izizathu zokubanjwa okanye zokumiswa kwakunye namanyathelo athathwe ligosa lothumelo negosa lolwamkelo ekuqubisaneni nemiba okanye nezizathu ezibangele kubanjwe okanye kumiswe intlawulo; eyona yokwenene ngokumalunga noShedyuli 5 wolwabiwo-mali; eyona nkcitho yokwenene noShedyuli 6 wolwabiwo-mali; lothumelo ngokumalunga ngumasipala echithwe echithwe liphondo nkcitho okanye ligosa (iv) (iii) 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

22 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 22 (v) any matter or information that may be required by the applicable framework for the particular allocation; and such other matters as the National Treasury may determine. (vi) (b) For purposes of the application of paragraph (a) to Part B of Schedule 5, the period of 15 days envisaged in section 40(4)(c) of the Public Finance Management Act must be construed to mean a period of 20 days. (6) A transferring officer must submit to the National Treasury— (a) a monthly provincial report on infrastructure expenditure partially or fully funded by the Health Facility Revitalisation Grant, National Health Insurance Indirect Grant, School Infrastructure Backlogs Grant or Maths, Science and Technology Grant, within 22 days after the end of each month, in the format determined by the National Treasury; and (b) a quarterly performance report on all programmes partially or fully funded by a Schedule 5 or 6 allocation within 45 days after the end of each quarter, in accordance with the applicable framework. (7) The transferring officer must evaluate the performance of all programmes partially or fully funded by a Schedule 5 or 6 allocation and submit such evaluations to the National Treasury within four months after the end of the 2024/25 financial year applicable to a provincial department or a municipality, as the case may be. (8) The transferring officer of the Human Settlements Development Grant may only transfer the Grant to a province after the relevant receiving officer has complied with section 12(6)(a) and (b). (9) A framework may impose a duty on the accounting officer of a national or provincial department, other than the transferring officer or receiving officer, which contributes to achieving the purpose of the allocation and the accounting officer must comply with the duty. Duties of receiving officer in respect of Schedule 4 allocations 11. (1) The receiving officer of a Schedule 4 allocation is responsible for— (a) complying with the applicable framework; and (b) the manner in which the allocation received from a transferring officer is allocated and spent. (2) The receiving officer of a municipality must— (a) ensure and certify to the National Treasury that the municipality— (i) indicates each programme partially or fully funded by a Schedule 4 allocation in its annual budget and that the allocation is specifically and exclusively appropriated in that budget for utilisation only according to the purpose of the allocation; and (ii) makes public, in terms of section 21A of the Municipal Systems Act, the conditions and other information in respect of the allocation, to facilitate performance measurement and the use of required inputs and outputs; (b) when submitting the municipality’s statements in terms of section 71 of the Municipal Finance Management Act for September 2024, December 2024, March 2025 and June 2025, report to the transferring officer, the relevant provincial treasury and the National Treasury— (i) in respect of the Urban Settlements Development Grant, on financial performance against its capital budget and the measures defined in its service delivery and budget implementation plan; and in respect of any other Schedule 4 allocation, on financial performance of programmes partially or fully funded by the allocation; and (c) within 30 days after the end of each quarter, report to the transferring officer (ii) and the National Treasury— (i) in respect of the Urban Settlements Development Grant, on non-financial performance for that quarter against the measures defined in its service delivery and budget implementation plan; and 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 23 23 (v) nawuphi na umba okanye ulwazi olunokufuneka kwisiseko somsebenzi esichaphazelekayo kolo lwabiwo-mali; kwaye (vi) neminye imiba enokutshiwo nguNongxowa weSizwe. (b) Ngezizathu zokwenziwa komhlathi (a) ukuya kwiSigaba B sikaShedyuli 5, ixesha leentsuku ezili-15 ezidakacwe kwisolotya 40(4)(c) zoMthetho wokuPhathwa kweeMali zikaRhulumente kumele zitolikwe njengezithetha iintsuku ezingama-20. (6) Igosa lothumelo kumele linike uNongxowa weSizwe— (a) (b) yezeMpilo se-Inshorensi ingxelo yanyanga zonke yenkcitho yolwakhiwo encedisayo okanye eyinkxaso epheleleyo yeSibonelelo soHlaziyo loLwakhiwo lwezeMpilo, eyeSibonelelo eSingangqalanga eyeSibonelelo soMthwalo woLwakhiwo lweZikolo okanye iSibonelelo seZibalo, iNzulu- lwazi noBuchwepheshe, zingaphelanga iintsuku ezingama-22 emva kokuphela kwenyanga nganye, kwifomathi eza kutshiwo nguNongxowa weSizwe; kwaye ingxelo nezixhaswa yeenkqubo ngokupheleleyo nguShedyuli 5 okanye 6 wolwabiwo-mali zingaphelanga iintsuku ezingama-45 emva kokuphela kwekota nganye, ngokuhambelanayo nesiseko somsebenzi esichaphazelekayo. ezincediswayo yenkqubela yeSizwe, yekota (7) Igosa lothumelo kumele liphonononge inkqubela yazo zonke iinkqubo ezincediswayo okanye ezixhaswa ngokupheleleyo nguShedyuli 5 okanye 6 wolwabiwo- mali lize lithumele olo phononongo kuNongxowa weSizwe zingaphelanga iinyanga ezine emva kokuphela konyaka-mali ka-2024/25 nokubhekisa kumasebe ephondo nakoomasipala, nanjengoko ingabe isitsho imeko. (8) Igosa lothumelo leSibonelelo soPhuhliso soKuhlaliswa kwaBantu ephondweni emva kokuba igosa lolwamkelo elichaphazelekayo lithobele isolotya 12(6)(a) kunye (b). (9) Isiseko somsebenzi singanika indima yomsebenzi kwigosa lezibalo lesebe lesizwe okanye elephondo, ngaphandle kwegosa lothumelo okanye igosa lolwamkelo, nto leyo enegalelo ekuphunyezweni kwenjongo yolwabiwo-mali, kwaye negosa lezibalo kumele lithobele loo ndima. Imisebenzi yegosa lolwamkelo ngokuhambelana noShedyuli 4 wolwabiwo-mali 11. (1) Igosa lothumelo likaShedyuli 4 wolwabiwo-mali kumele— lithobele isiseko somsebenzi obekiweyo; kunye (a) (b) nendlela ulwabiwo-mali olufunyenwe kwigosa lothumelo eliza kwabiwo lize lisetyenziswe ngayo. (2) Igosa lolwamkelo lomasipala kumele— (a) liqinisekise uNongxowa weSizwe ukuba umasipala— (i) ubonisa inkqubo nganye encedisiweyo okanye exhaswe ngokupheleleyo nguShedyuli 4 wolwabiwo-mali kuhlahlolwabiwo-mali laminyaka le kwakunye nokuba ulwabiwo-mali lwahlulwa ngokukhethekileyo kolo ngeenjongo hlahlolwabiwo-mali zolwabiwo-mali; kwaye lwenziwe esidlangalaleni, ngokwemimiselo yesolotya 21A loMthetho weeNkqubo zikaMasipala, imibandela nolunye ulwazi ngokumayelana nolwabiwo-mali, ukuququzelela umlinganiselo wenkqubela kwakunye nokusetyenziswa kwamagalelo angenayo naphumayo ayimfuneko; lusetyenziswe kuphela ukuze (ii) (b) xa kufakwa iingxelo zikamasipala ngokwemimiselo yesolotya 71 loMthetho wokuPhathwa kweeMali zikaMasipala kweyoMsintsi 2024, kweyoKwindla 2025 kwakunye nakweyeSilimela 2025, ingxelo eya kwigosa lothumelo, unongxowa wephondo kwakunye noNongxowa weSizwe— (i) ngokumayelana neSibonelelo soPhuhliso lweNtlalo eZixekweni, ngenkqubela yokusetyenziswa kohlahlo olukhulu kwakunye nomyinge ocaciswe kuziso lweenkonzo kwakunye nesicwangciso sokusebenzisa uhlahlolwabiwo-mali; kwaye (c) (ii) ngokuhambelana nalo naluphi na ulwabiwo-mali lukaShedyuli 4, olungenkqubela yeenkqubo zemali zokuncedisa okanye ezixhaswe ngokupheleleyo lulwabiwo-mali; kwaye zingaphelanga iintsuku ezingama-30 emva kokuphela kwekota nganye, kunikwe ingxelo kwigosa lothumelo nakuNongxowa weSizwe— (i) ngokumayelana neSibonelelo soPhuhliso lweNtlalo eZixekweni, ngenkqubela engachaphazeli imali kuloo kota ngokuchasene nemiba ecacisweyo kuziso lwayo lweenkonzo kwakunye nesicwangciso sokusetyenziswa kohlahlolwabiwo-mali; kwaye 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

24 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 24 (ii) (3) The National Treasury must make the report submitted to it in respect of any other Schedule 4 allocation, on non-financial performance of programmes partially or fully funded by the allocation. in terms of subsection (2)(b) or (c) available to the transferring officer of the Urban Settlements Development Grant, Public Transport Network Grant and Integrated National Electri- fication Programme Grant and the accounting officer of any other national department having responsibilities relating to the applicable allocation. (4) The receiving officer of a provincial department must submit to the relevant provincial treasury and the transferring officer— (a) as part of the report required in section 40(4)(c) of the Public Finance Management Act, reports on financial and non-financial performance of programmes partially or fully funded by a Schedule 4 allocation; (b) a quarterly non-financial performance report of programmes partially or fully funded by a Schedule 4 allocation within 30 days after the end of each quarter; and a monthly provincial report on infrastructure programmes partially or fully funded by a Schedule 4 allocation within 15 days after the end of each month, in the format determined by the National Treasury. (c) (5) The receiving officer must report on programmes partially or fully funded by a Schedule 4 allocation against the applicable framework in its annual financial statements and annual report. (6) The receiving officer must evaluate the financial and non-financial performance of the provincial department or municipality, as the case may be, in respect of programmes partially or fully funded by a Schedule 4 allocation and submit such evaluation to the transferring officer and the relevant provincial treasury within two months— (a) (b) in respect of a provincial department, after the end of the 2024/25 financial year of the provincial department; and in respect of a municipality, after the end of the 2024/25 financial year of the municipality. Duties of receiving officer in respect of Schedule 5 or 7 allocations 12. (1) The receiving officer of a Schedule 5 or 7 allocation must comply with the applicable framework. (2) The relevant receiving officer must, in respect of a Schedule 5 or 7 allocation transferred to— (a) a province, as part of the report required within 15 days of the end of each month in terms of section 40(4)(c) of the Public Finance Management Act, report on the matters referred to in subsection (3) and submit a copy of that report to the relevant provincial treasury and the transferring officer; (b) a municipality, as part of the report required no later than 10 working days after the end of each month in terms of section 71 of the Municipal Finance Management Act, report on the matters referred to in subsection (4) and submit a copy of that report to the relevant provincial treasury, the National Treasury and the relevant transferring officer; and a province or municipality, submit a quarterly non-financial performance report within 30 days after the end of each quarter. (c) (3) A report for a province in terms of subsection (2)(a) must set out for the month in question and for the 2024/25 financial year up to the end of the month— (a) (b) (c) the amount received by the province; the amount of funds withheld or stopped in terms of section 17 or 18, the reason for the stopping or withholding and any remedial action taken; the actual expenditure by the province in respect of Schedules 5 and 7 allocations; 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 25 25 (ii) ngokumayelana nalo naluphi na ulwabiwo-mali lukaShedyuli 4, kwinkqubela yeenkqubo ezingachaphazeli imali ezincedisiweyo okanye ezixhaswe ngokupheleleyo kulwabiwo-mali. (3) UNongxowa weSizwe ke ngoko kumele athathe loo ngxelo ayifumeneyo ngokwemimiselo yesolotyana (2)(b) okanye (c) ayenze ifumaneke kwigosa lothumelo leSibonelelo soPhuhliso lweNtlalo eZixekweni, eleSibonelelo soNxibelelwano lweZothutho lukaWonke-wonke, eleSibonelelo seNkqubo yokufaka uMbane kwiSizwe kwakunye negosa lobalo lalo naliphi na isebe lesizwe elinoxanduva olumayelana nolwabiwo-mali. 5 (4) Igosa lolwamkelo lwesebe lephondo kumele linike unongxowa wephondo 10 kwakunye negosa lothumelo— iingxelo kweeMali yeenkqubo zikaRhulumente, zeemali ezincediswayo (a) njengenxalenye yengxelo efunwe kwisolotya 40(4)(c) loMthetho wokuPha- kwakunye nezixhaswa thwa nezingezozemali ngenkqubela ngokupheleleyo nguShedyuli 4 wolwabiwo-mali; ingxelo yekota yenkqubela yeenkqubo ezingenamali ezincedisiweyo okanye ezixhaswe ngokupheleleyo nguShedyuli 4 wolwabiwo-mali zingaphelanga iintsuku ezingama-30 emva kokuphela kwekota nganye; kwaye yolwakhiwo ingxelo yanyanga oluncedisiweyo 4 zingaphelanga iintsuku ezili-15 emva kokuphela kwenyanga nganye, kwifomathi eqingqwe nguNongxowa weSizwe. ngokupheleleyo yamaphondo ngenkqubela (b) (c) nguShedyuli eluxhaswe okanye zonke (5) Igosa lolwamkelo kumele ingxelo ngeenkqubo ezincedisiweyo nezixhaswe ngokupheleleyo nguShedyuli 4 wolwabiwo-mali ngokuchasene nesiseko somsebenzi ngamaxwebhu ayo engxelo yeemali kwakunye nangengxelo yonyaka. linikeze (6) Igosa elamkelayo kumele liphonononge inkqubela yeemali nengeyoyeemali yamasebe amaphondo okanye eyoomasipala, ngokokuya ngemeko, ngokumayelana neenkqubo ezincediswayo okanye ezixhaswe ngokupheleleyo nguShedyuli 4 wolwabiwo-mali ize loo ngxelo yophononongo ayinike igosa lothumelo kwakunye nonongxowa wephondo zingaphelanga iinyanga ezimbini— (a) ngokumayelana nesebe lephondo, emva kokuphela konyaka-mali ka-2024/25 wesebe lephondo; kwaye (b) ngokumayelana nomasipala, emva konyaka-mali ka-2024/25 kamasipala. 15 20 25 30 Imisebenzi yegosa lolwamkelo ngokuhambelana noShedyuli 5 okanye 7 wolwa- biwo-mali 35 12. (1) Igosa lolwamkelo likaShedyuli 5 okanye 7 wolwabiwo-mali kumele lithobele isiseko somsebenzi— (2) Igosa lolwamkelo elichaphazelekayo kumele, ngokumayelana noShedyuli 5 okanye 7 wolwabiwo-mali othunyelwe— (a) ephodweni, njengenxalenye yengxelo efuneka zingephelanga iintsuku ezili-15 emva kokuphela kwenyanga nganye ngokwemimiselo yesolotya 40(4)(c) loMthetho wokuPhathwa kweeMali zikaRhulumente, anike ingxelo ngemiba ekubhekiswa kuyo kwisolotyana (3) aze anike ikopi yaloo ngxelo kunongxowa wephondo kwakunye nakwigosa lothumelo; (b) kumasipala, njengenxalenye yengxelo efuneka zingephelanga iintsuku ezili-10 emva kokuphela kwenyanga nganye ngokwemimiselo yesolotya 71 loMthetho wokuPhathwa kweeMali zikaMasipala, anike ingxelo ngemiba ekubhekiswa kuyo kwisolotyana (4) aze anike ikopi yaloo ngxelo kunongxowa wephondo, uNongxowa weSizwe kwakunye negosa lothumelo elichaphazelekayo; kwaye iphondo okanye umasipala, kumele zithi gqolo ukwenza ingxelo yekota yenkqubela engeyoyemali zingaphelanga iintsuku ezingama-30 emva kwekota nganye. (c) 40 45 50 (3) Ingxelo yephondo ngokwemimiselo yesolotyana (2)(a) kumele idalule inyanga leyo ekubhekiswa kuyo nenonyaka-mali ka-2024/25 kude kuyophela inyanga— 55 (a) (b) (c) isixa-mali esifunyenwe liphondo; isixa-mali esibanjiweyo okanye esimisiweyo ngokwemimiselo yesolotya 17 okanye 18, isizathu sokumiswa okanye sokubanjwa kwakunye nesisombululo esithe sathatyathwa; inkcitho yokwenene yephondo ngokumayelana nooShedyuli 5 kunye 7 wolwabiwo-mali; 60 This gazette is also available free online at www.gpwonline.co.za

26 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 26 (d) (e) (f) the amount transferred to any national or provincial public entity to implement a programme funded by a Schedule 5 allocation on behalf of a province or to assist the province in implementing the programme; the available figures regarding the expenditure by a public entity referred to in paragraph (d); the extent of compliance with this Act and with the conditions of the allocation provided for in its framework, based on the available information at the time of reporting; (g) an explanation of any material difficulties experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such difficulties; (h) any matter or information that may be determined in the framework for the allocation; and such other matters and information as the National Treasury may determine. (4) A report for a municipality in terms of subsection (2)(b) must set out for the month (i) in question and for the 2024/25 financial year up to the end of the month— (a) (b) (c) the amount received by the municipality; the amount of funds withheld or stopped in terms of section 17 or 18, the reason for the stopping or withholding and any remedial action taken; the extent of compliance with this Act and with the conditions of the allocation or part of the allocation provided for in its framework; (f) (e) (d) an explanation of any material difficulties experienced by the municipality regarding an allocation which has been received and a summary of the steps taken to deal with such difficulties; any matter or information that may be determined in the framework for the allocation; and such other matters and information as the National Treasury may determine. (5) The receiving officer must evaluate the financial and non-financial performance of the provincial department or municipality, as the case may be, in respect of programmes partially or fully funded by a Schedule 5 allocation and submit such evaluation to the transferring officer and the relevant provincial treasury within two months after the end of the 2024/25 financial year applicable to a provincial department or a municipality, as the case may be. (6)(a) The receiving officer of the Human Settlements Development Grant and the Informal Settlements Upgrading Partnership Grant: Provinces must, in consultation with the transferring officer and after consultation with each affected municipality, publish in the Gazette, within 14 working days after this Act takes effect, the planned expenditure from the Human Settlements Development Grant and Informal Settlements Upgrading Partnership Grant: Provinces, for the 2024/25 financial year, the 2025/26 financial year and the 2026/27 financial year per municipality with level one or level two accreditation. (b) The planned expenditure must— (i) indicate the expenditure to be undertaken directly by the province and transfers to each municipality; and include a payment schedule for transfers to each municipality in the 2024/25 financial year. (ii) (c) The receiving officer of the Human Settlements Development Grant and the Informal Settlements Upgrading Partnership Grant: Provinces may, by notice in the Gazette, after taking into account the performance of the municipality and after consultation with the affected municipality and in consultation with the transferring officer, amend the planned expenditure for that municipality published in terms of paragraph (a). 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 27 27 (d) (e) (f) (g) isixa-mali esithunyelwe kwinkampani karhulumente yesizwe okanye eyephondo ngelokuqinisekisa ukwenziwa kwale nkqubo exhaswe ngemali nguShedyuli 5 wolwabiwo egameni lephondo okanye ukuncedisa iphondo ukuba likwazi ukwenza le nkqubo; amanani avelayo ngokuphathelene nenkcitho yenkampani karhulumente ekubhekiswa kuyo kumhlathi (d); umgama ohanjiweyo wokuthobela imiqathango ngalo Mthetho kwakunye nemibandela somsebenzi, ngokusekelezelwe kulwazi obelukhona ngexesha bekunikezwa ingxelo; ingcaciso ngobunzima ekuhlangatyezwane nabo liphondo ngokuphathelene nolwabiwo-mali elufumeneyo kwakunye nesishwankathelo samanyathelo athatyathiweyo ukuqubisana nobo bunzima; yolwabiwo-mali esikiweyo kwisiseko (h) nawuphi na umba okanye ulwazi olunokuqingqwa kwisiseko somsebenzi (i) wolwabiwo-mali; kunye nezinye iimeko ezinjalo kwakunye nolwazi elinokuqingqwa nguNongxowa weSizwe. (4) Ingxelo kamasipala ngokwemimiselo yesolotyana (2)(b) kumele idalule inyanga leyo ekubhekiswa kuyo kunye nonyaka-mali ka-2024/25 kude kuyokuba sekugqibeleni kwenyanga— (a) (b) isixa esifunyenwe ngumasipala; isixa-mali esibanjiweyo okanye esimisiweyo ngokwemimiselo yesolotya 17 okanye 18, isizathu sokumiswa okanye sokubanjwa kwakunye nesisombululo esithe sathatyathwa; (c) umgama ohanjiweyo ukuthobela lo Mthetho kwakunye nemibandela yolwa- biwo-mali okanye inxalenye yolwabiwo-mali olukhutshiweyo kwisiseko somsebenzi; ingcaciso ngobunzima ekuhlangatyezwane nabo ngumasipala ngokuphathe- lene nesishwankathelo samanyathelo athatyathiweyo ukuqubisana nolwabiwo-mali alufumeneyo kwakunye (d) 5 10 15 20 25 (e) nawo nawuphi na umba okanye ulwazi olunokuqingqwa kwisiseko 30 (f) somsebenzi wolwabiwo-mali; kwaye ezinye iimeko ezinjalo kwakunye nolwazi elinokuqingqwa nguNongxowa weSizwe. (5) Igosa elamkelayo kumele liphonononge inkqubela yeemali nengeyoyeemali yesebe lephondo okanye yomasipala, ngokokuya kwemeko, ngokuphathelene neenkqubo ezincedisiweyo okanye ezixhaswe ngokupheleleyo kuShedyuli 5 wolwabiwo-mali ize ingxelo yolo phononongo inikezwe igosa lothumelo kwakunye nonongxowa welo phondo zingaphelanga iinyanga ezimbini emva kokuphela konyaka- mali ka-2024/25 welo sebe lephondo okanye kamasipala, nanjengoko ingabe isitsho imeko. (6)(a) Igosa lolwamkelo leSibonelelo soPhuhliso soKuhlaliswa kwaBantu kwakunye neSibonelelo soBudlelwane bokuPhucula iNtlalo yooGobityholo: iPhondo kumele, ngothethathwano negosa lothumelo kwaye emva kokuba bebonisene nomasipala ngamnye ochaphazelekayo, lipapashe kwiGazethi, zingaphelanga iintsuku zomsebenzi ezili-14 emva kokuba lo Mthetho uqalisile ukusebenza, isicwangciso senkcitho esuka kwiSibonelelo neSibonelelo soBudlelwane bokuPhucula iNtlalo yooGobityholo: amaPhondo, kunyaka-mali ka- 2024/25, unyaka-mali ka-2025/26, kwakunye nonyaka-mali ka-2026/27 womasipala ngamnye onebakala lokuqala okanye onebakala lesibini logunyaziso. soKuhlaliswa soPhuhliso kwakunye kwaBantu (b) Isicwangciso senkcitho kumele— (i) sibonakalise inkcitho eza kwenziwa ngqo liphondo kwakunye nothumelo oluya kumasipala ngamnye; kwaye siquke ishedyuli yentlawulo yothunyelo oluza kwenziwa kumasipala ngamnye kunyaka-mali ka-2024/25. (ii) (c) Igosa lolwamkelo leSibonelelo soPhuhliso soKuhlaliswa kwaBantu kwakunye neSibonelelo soBudlelwane bokuPhucula iNtlalo yooGobityholo: amaPhondo anako, ngokwenza isaziso kwiGazethi, emva kokuthathela ingqalelo indlela oqhube ngayo umasipala nasemva kokubonisa nomasipala ochaphazelekayo kwakunye nokubonisa negosa lothumelo, ahlomele isicwangciso senkcitho yaloo masipala epapashwe ngokwemimiselo yomhlathi (a). 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

28 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 28 Duties of receiving officer in respect of infrastructure conditional allocations to provinces 13. (1) The receiving officer of the Education Infrastructure Grant, Health Facility Revitalisation Grant, Human Settlements Development Grant, Provincial Roads Maintenance Grant and any other conditional allocation partially or fully funding infrastructure must— (a) submit to the relevant provincial treasury a list of all infrastructure projects partially or fully funded by the relevant Grant over the medium-term expenditure framework for tabling as part of the estimates of provincial expenditure in the provincial legislature in the format determined by the National Treasury; (b) within seven days after the tabling in the legislature, submit the list to the (c) transferring officer and the National Treasury; after consultation with the relevant provincial treasury and the transferring officer, submit any amendments to the infrastructure project list, together with reasons for the amendments, to the provincial treasury for tabling with the adjusted estimates of provincial expenditure; (d) within seven days after the tabling in the legislature, submit the amended list (e) to the transferring officer and the National Treasury; report, in the format and on the date determined by the National Treasury, to the transferring officer, the relevant provincial treasury and the National Treasury, on all infrastructure expenditure partially or fully funded by the relevant Grant; (f) within 15 days after the end of each month, in the format determined by the National Treasury, submit to the relevant provincial treasury and transferring officer, a draft report on infrastructure programmes partially or fully funded from those Grants; (g) within 22 days after the end of each month, submit to the transferring officer, the relevant provincial treasury and the National Treasury, a final report on infrastructure programmes partially or fully funded from those Grants; and (h) within two months after the end of the 2024/25 financial year— (i) based on the infrastructure budget of the province, evaluate the financial and non-financial performance of the province in respect of programmes partially or fully funded by the Grant; and submit the evaluation to the transferring officer, the relevant provincial treasury and the National Treasury. (ii) (2) The receiving officer of the Education Infrastructure Grant or Health Facility Revitalisation Grant must— (a) within 22 days after the end of each quarter, submit to the transferring officer, the relevant provincial treasury and the National Treasury, a report on the filling of posts on the approved establishment for the infrastructure unit of the affected provincial department; and (b) ensure that projects comply with infrastructure delivery management best practice standards and guidelines, as identified and approved by the National Treasury. Duties in respect of annual financial statements and annual reports for 2024/25 14. (1) The 2024/25 financial statements of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) indicate the total amount of that allocation transferred to a province or municipality; indicate any transfer withheld or stopped in terms of section 17 or 18 in respect of each province or municipality and the reason for the withholding or stopping; 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 29 29 Imisebenzi yegosa lolwamkelo ngokumayelana nemibandela yolwabiwo-mali yolwakhiwo lweziseko emaphondweni 13. (1) Igosa lolwamkelo leSibonelelo seZiseko zeMfundo, iSibonelelo soHlaziyo iSibonelelo soLungiso lweeNdlela zePhondo kwakunye nalo lokuxhasa olunemibandela ulwabiwo-mali lokuncedisa okanye lweZiseko zeMpilo, naluphi na ngokupheleleyo iziseko kumele— (a) linike unongxowa wephondo ochaphazelekayo uluhlu lwazo zonke iiprojekthi zeziseko ezincediswayo nezixhaswa ngokupheleleyo siSibonelelo nesicwangciso senkcitho saphakathi enyakeni ukuze sibekwe etafileni njengenxalenye yoqikelelo lwenkcitho yamaphondo kwindlu yowiso- mthetho yephondo kwifomathi eqingqwe nguNongxowa wePhondo; (c) (b) zingaphelanga iintsuku ezisixhenxe emva kokuyibeka kwindlu-yowiso mthetho, linike olo luhlu igosa lothumelo kwakunye noNongxowa weSizwe; emva kokuthethana nonongxowa wephondo ochaphazelekayo kwakunye negosalothumelo, kumele linike naziphi na izihlomelo zoluhlu lwepojekthi yeziseko, kwakunye nezizathu zezo zihlomelo, kunongxowa wephondo ukuze azibeke etafileni noqikelelo olulungisiweyo lwenkcitho yephondo; (d) zingaphelanga iintsuku ezisixhenxe emva kokubeka ngaphambi kwendlu yowiso-mthetho, linike uluhlu oluhlonyelweyo kwigosa lothumelo kwakunye nakuNongxowa weSizwe; ingxelo, kwifomathi kwaye ngomhla oqingqwe nguNongxowa weSizwe, kwigosa lothumelo, kunongxowa wephondo nakuNongxowa weSizwe, ngazo zonke iinkcitho zeziseko ezincediswayo okanye ezixhaswa ngokupheleleyo siSibonelelo; zingaphelanga iintsuku ezili-15 emva kokuba iphelile inyanga nganye, kwifomathi eqingqwe nguNongxowa weSizwe, linike unongxowa wephondo elichaphazelekayo kwakunye negosa lothumelo, ingxelo yengabula-zigcawu yeenkqubo zeziseko ezincediswayo nezixhaswa ngokupheleleyo zezo Zibonelelo; (e) (f) (g) zingaphelanga iintsuku ezingama-22 emva kokuphela kwenyanga nganye, linike igosa lothumelo, unongxowa wephondo ochaphazelekayo kwakunye noNongxowa weSizwe, zeziseko ezincediswayo okanye ezixhaswa ngokupheleleyo zezo Zibonelelo; kwaye yokugqibela yeenkqubo ingxelo (h) zingaphelanga iinyanga ezimbini zonyaka-mali ka-2024/25— leziseko (i) ngokusekelezelwe kuhlahlolwabiwo-mali zephondo, liphonononge inkqubela yemali neyezinto ezingachaphazeli imali zephondo ngokumayelana neenkqubo ezincediswayo okanye ezixhaswa ngokupheleleyo siSibonelelo; kwaye linike olo phononongo igosa lothumelo, unongxowa wephondo kwakunye noNongxowa weSizwe. (ii) (2) Igosa lolwamkelo leSibonelelo seZiseko zeMfundo okanye leSibonelelo soHlaziyo lweZiseko zeMpilo kumele— (a) zingaphelanga iintsuku ezingama-22 emva kokuphela kwekota nganye, linike lothumelo, unongxowa wephondo ochaphazelekayo kwakunye igosa ingxelo yokuzaliswa kwezithuba kwisiseko noNongxowa weSizwe, esiphunyeziweyo secandelo leziseko lwesebe lephondo elichaphazelekayo; kwaye liqinisekise ukuba iiprojekthi zithobela imiqondiso namabakala asemganga- thweni olawulo lweziseko, nanjengoko kutyunjiwe kwaze kwaphunyezwa nguNongxowa weSizwe. (b) Imisebenzi ngokumayelana neengxelo zemali zonyaka kunye neengxelo zonyaka ka-2024/25 14. (1) Iingxelo zemali zika-2024/25 zesebe lesizwe elijongene nokuthunyelwa kolwabiwo-mali kuShedyuli 4, 5 okanye 7 kumele, ukongeza kuyo nayiphi na imfuno yowiso-mthetho— (a) (b) ibonise umyinge opheleleyo wolo lwabiwo-mali oluye kwiphondo okanye kumasipala; yamiswa ibonise ngokwemimiselo yesolotya 17 okanye 18 ngephondo ngalinye okanye umasipala ngamnye kwakunye nezizathu zokubanjwa okanye zokumiswa; yabanjwa intlawulo nayiphi okanye ethe na 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

30 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 30 (c) (d) (e) (f) indicate any transfer not made in accordance with the payment schedule or amended payment schedule, unless withheld or stopped in terms of section 17 or 18, and the reason for the non-compliance; indicate any reallocations by the National Treasury in terms of section 19; certify that all transfers to a province or municipality were deposited into the primary bank account of a province or municipality; and indicate the funds, if any, used for the administration of the allocation by the receiving officer. (2) The 2024/25 annual report of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation, indicate— (a) (b) the reasons for the withholding or stopping of all transfers to a province or municipality in terms of section 17 or 18; the systems used to monitor compliance with this Act by provinces or municipalities; (c) the extent that the allocation achieved its objectives and outputs; and (d) any non-compliance with this Act and the steps taken to address the non-compliance. (3) The 2024/25 financial statements of a provincial department receiving an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) indicate the total amount of all allocations received; indicate the total amount of allocations received that were budgeted to be transferred to municipalities and public entities, including— (i) the amounts transferred to municipalities and public entities, respec- tively; and the reasons for any discrepancies; (ii) indicate the total amount of actual expenditure on each Schedule 5 or 7 allocation; and (c) 5 10 15 20 25 (d) certify that all transfers of allocations in Schedules 4, 5 and 7 to the province 30 were deposited into the primary bank account of the province. (4) The 2024/25 annual report of a provincial department receiving an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) indicate the extent that the provincial department complied with this Act; (b) indicate the steps taken to address non-compliance with this Act; (c) indicate the extent that the allocation achieved its objectives and outputs; (d) contain any other information that may be specified in the framework for the allocation; and contain such other information as the National Treasury may determine. (e) (5) The 2024/25 financial statements and annual report of a municipality receiving an allocation in Schedule 4, 5 or 7 must be prepared in accordance with the Municipal Finance Management Act. (6) To facilitate the monitoring of performance and the audit of the allocations for the 2024/25 financial year, the National Treasury may determine the format in which receiving officers must report on conditional allocations to municipalities in terms of sections 11(2)(c) and 12(2)(c). 35 40 45 Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks 15. (1) The National Treasury must, within 14 working days after this Act takes effect, 50 publish by notice in the Gazette— (a) the conditional allocations per municipality for Part B of Schedule 5 allocations; This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 31 31 (c) (d) (e) (f) ibonise nayiphi na intlawulo engenziwanga ngokuhambelana neshedyuli yentlawulo okanye ishedyuli yentlawulo ehlonyelweyo, ngaphandle kokuba ibanjwe okanye imiswe ngokwemimiselo yesolotya 17 okanye 18, kwakunye nesizathu sokungathobeli imiqathango; ibonise nalo naluphi na ulwabiwo-mali ngokutsha olwenziwe nguNongxowa weSizwe ngokwemimiselo yesolotya 19; iqinisekise ukuba zonke iintlawulo zephondo okanye ezikamasipala zifakiwe kwi-akhawunti yebhanki yephondo okanye ekamasipala; kwaye ibonise iimali, ukuba zikhona, ezisetyenziswe kumsebenzi wolwabiwo-mali ligosa lolwamkelo. (2) Iingxelo yonyaka ka-2024/25 yesebe lesizwe elijongene nokuthunyelwa kolwabiwo-mali kuShedyuli 4, 5 okanye 7 kumele, ukongeza kuyo nayiphi na imfuno yowiso-mthetho, ibonise— (a) (b) izizathu zokubanjwa okanye zokumiswa kwazo zonke iintlawulo zephondo okanye ezikamasipala ngokwemimiselo yesolotya 17 okanye 18; iinkqubo ezisetyenzisiweyo ukuqinisekisa ukuthotyelwa kwemiqathango ngalo Mthetho ngamaphondo okanye ngoomasipala; (c) umgama ohanjwe lolo lwabiwo-mali ukuphumeza injongo yalo; kwaye (d) nako nakuphi na ukungathotyelwa kwemiqathango yalo Mthetho kwakunye namanyathelo athatyathiweyo ukuqubisana nokungathotyelwa kwemiqa- thango. (c) (d) (a) (b) lesizwe koomasipala ezithunyelwe nakumashishini (3) Iingxelo zonyaka ka-2024/25 zesebe elifumana ulwabiwo-mali kuShedyuli 4, 5 okanye 7 kumele, ukongeza kuyo nayiphi na imfuno yowiso-mthetho— ibonise umyinge opheleleyo wolwabiwo-mali oluthe lwafunyanwa; ibonise ngokupheleleyo umyinge wolwabiwo-mali othe wafunyanwa obukuhlahlolwabiwo-mali ebeluza kuthunyelwa koomasipala nakumashi- shini karhulumente, nkqu— (i) nemiyinge yeemali karhulumente; kunye (ii) nezizathu zokungavisisani; ibonise nomyinge opheleleyo weyona nkcitho yokwenene kwiShedyuli nganye 5 okanye 7 yolwabiwo-mali; kwaye igunyazise ukuba zonke iintlawulo zolwabiwo-mali ezikuShedyuli 4, 5 kunye 7 eziya emaphondweni ziye zahlawulwa kwi-akhawunti yebhanki yephondo. (4) Ingxelo yonyaka ka-2024/25 yesebe lephondo elifumana ulwabiwo-mali likaShedyuli 4, 5 okanye 7 kumele, ukongeza kuyo nayiphi na imfuno yowiso- mthetho— (a) ibonise umgama isebe lephondo eliyithobele ngayo imiqathango yalo Mthetho; ibonise amanyathelo athatyathiweyo wokungathobeli Mthetho; ibonise umgama ohanjwe lulwabiwo-mali ekuphumezeni iinjongo nemigomo yayo; iqulathe naluphi na ulwazi olunokucacisa ngokukhethekileyo ngesiseko somsebenzi wolwabiwo-mali; kwaye iqulathe naluphi na ulwazi olunjalo ngokwemiyalelo kaNongxowa weSizwe. Iingxelo zemali zika-2024/25 zikamasipala ofumanayo kulwabiwo-mali lukuShedyuli 4, 5 okanye 7 kumele zilungiswe zihambelane noMthetho wokuPhathwa kweeMali zikaMasipala. imiqathango yalo (b) (d) (5) (e) (c) (6) Ukuququzelela ukujongwa komsebenzi kwakunye nophendlo lolwabiwo-mali lonyaka-mali ka-2024/25, uNongxowa weSizwe ungaqingqa ifomathi nalapho amagosa olwamkelo angasebenzisa yona ukunika ingxelo yolwabiwo-mali olunemibandela koomasipala ngokwemimiselo yamasolotya 11(2)(c) kwakunye 12(2)(c). 5 10 15 20 25 30 35 40 45 50 Imiba emayelana noShedyuli 4 ukuya ku-7 wolwabiwo-mali 55 Isigaba 3 Upapasho lolwabiwo-mali kunye neenkqubo zokusebenza 15. (1) UNongxowa weSizwe kumele, zingaphelanga iintsuku zomsebenzi ezili-14 zokusebenza kwalo Mthetho, apapashe kwiGazethi— (a) ulwabiwo-mali olunemibandela lomasipala ngamnye kwiSigaba B sika- Shedyuli 5 wolwabiwo-mali; 60 This gazette is also available free online at www.gpwonline.co.za

40 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 40 (5) The National Treasury must give notice in the Gazette of the stopping of an allocation or a portion thereof in terms of this section, and include in the notice, the effective date of and reason for the stopping. (6)(a) If— (i) (ii) an allocation, or any portion thereof, is stopped in terms of subsection (1)(a) or (b); and the relevant transferring officer certifies, in writing, to the National Treasury that the payment of an amount in terms of a statutory or contractual obligation is overdue and the allocation, or a portion thereof, was intended for payment of the amount, the National Treasury may, by notice in the Gazette, approve that the allocation, or any portion thereof, be used to pay that amount partially or fully. (b) The utilisation of funds envisaged in this subsection is a direct charge against the National Revenue Fund. Reallocation of funds 19. (1) When a Schedule 4 or 5 allocation, or a portion thereof, is stopped in terms of section 18(1)(a) or (b), the National Treasury may, after consultation with the transferring officer and the relevant provincial treasury, determine the portion of the allocation to be reallocated, as the same type of allocation as it was allocated originally, to one or more provinces or municipalities, on condition that the allocation must be spent by the end of the 2024/25 financial year. (2)(a) When a Schedule 4 or 5 allocation, or a portion thereof, is stopped in terms of section 18(1)(c), the National Treasury must, after consultation with the transferring officer and the relevant provincial treasury, determine the portion of the allocation to be reallocated, as the same type of allocation as it was allocated originally, to the affected municipalities, on condition that the allocation must be spent by the end of the 2024/25 financial year. (b) The portion of the allocation reallocated in terms of paragraph (a) is, with effect from the date of the notice in the Gazette in terms of subsection (4)(a), regarded as having been converted to an allocation in Part B of the same Schedule it appears before the reallocation. (3)(a) If the transferring officer of a Schedule 6 allocation indicates, in writing, to the National Treasury that a portion of the allocation is likely to be underspent, or needs to be reprioritised to meet a priority, the National Treasury may, at the request of the transferring officer, determine that the portion be reallocated, as the same type of allocation as it was allocated originally, to a provincial department of another province or to another municipality. (b) Before requesting a reallocation, the transferring officer must notify the affected provincial department or municipality of the proposed reallocation and give the provincial department or municipality at least 14 days to provide comments and propose changes. (c) When making a request in terms of paragraph (a), the transferring officer must submit to the National Treasury comments and proposed changes provided by the affected provincial department or municipality in terms of paragraph (b). (d) The reallocated portion must be spent by the end of the 2024/25 financial year. (e) The reallocated portion is regarded as having been converted to an allocation to the relevant provincial department or municipality with effect from the date of the notice in the Gazette in terms of subsection (4)(a). (4)(a) The National Treasury must— (i) give notice in the Gazette of a reallocation in terms of subsection (1), (2) or (3); and (ii) provide a copy of the notice to the transferring officer and each affected receiving officer. (b) The reallocation of a portion of an allocation not spent by the end of the 2024/25 financial year is eligible for a roll-over in terms of section 21(2). (5)(a) When an intervention in terms of section 100 or 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act takes place, the 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 41 41 (5) UNongxowa weSizwe kumele enze isaziso kwiGazethi ngokumiswa kolwabiwo- mali okanye inxalenye yalo ngokwemimiselo yeli solotya, kwaye aquke kwisaziso, umhla wokuqala wokumiswa kwakunye nezizathu zokumiswa. (6)(a) ukuba— (i) ulwabiwo-mali, okanye inxalenye yalo, imisiwe ngokwemimiselo yesolotyana 5 (ii) (1)(a) okanye (b); kwaye igosa lothumelo elichaphazelekayo liyagunyazisa, ngokubhala phantsi, libhalela uNongxowa weSizwe ukuba intlawulo yomyinge ngokwemimiselo yemigomo yesivumelwano esityikityiweyo sishiywe lixesha kwaye ulwabiwo-mali, okanye inxalenye yalo, ibiyenzelwe ukuhlawula umyinge, uNongxowa weSizwe unako, ngokwenza isaziso kwiGazethi, ukugunyazisa olo lwabiwo-mali, okanye nayiphi na inxalenye yalo, ingasetyenziselwa ukuhlawula loo myinge ngesiqingatha okanye ngokupheleleyo. (b) Ukusetyenziswa kwemali ngokubhalwe kweli solotyana kungqala ngqo kwiNgxowa yeNgeniso yeSizwe. Ukwabiwa ngokutsha kwemali 19. (1) Xa ulwabiwo-mali luka Shedyuli 4 okanye 5, okanye inxalenye yalo, imisiwe ngokwemimiselo yesolotya 18(1)(a) okanye (b), uNongxowa weSizwe unako, emva kokuthethana negosa lothumelo kwakunye nonongxowa wephondo ochaphazelekayo, ukuqingqa inxalenye yolwabiwo ekumele liphinde labiwe, njengohlobo lolwabiwo ebekulilo ngaphambili, kwelinye nangaphezulu amaphondo okanye oomasipala, ngomqathango nje othi ulwabiwo-mali kumele lusetyenziswe ngaphambili kokuphela konyaka-mali ka-2024/25. (2)(a) Xa ulwabiwo-mali lukaShedyuli 4 okanye 5, okanye inxalenye yalo, imisiwe ngokwemimiselo yesolotya 18(1)(c), uNongxowa weSizwe kumele, emva kokuba ethethene negosa lothumelo kwakunye nonongxowa wephondo ochaphazelekayo, aqingqe umyinge wolwabiwo-mali ekumele luphinde labiwe, njengohlobo lolwabiwo ebekulilo ngaphambili, kwabo masipala abachaphazelekileyo, ngomqathango nje othi olo lwabiwo-mali kumele lusetyenziswe ungaphelanga unyaka-mali ka-2024/25. (b) Inxalenye yolwabiwo-mali ephinde yabiwa ngokwemimiselo yomhlathi (a) izothi, iqalise ukusebenza ukusukela ngomhla wesaziso kwiGazethi ngokwemimiselo yesolotyana (4)(a), yaziwe njengetshintshiweyo yaba lulabiwo-mali leSigaba B sale Shedyuli inye ebivela ngaphambili ulwabiwo-mali kwakhona. (3)(a) Ukuba igosa lothumelo lukaShedyuli 6 lolwabiwo-mali lithe labonisa, ngokubhala phantsi, uNongxowa weSizwe ukuba inxalenye yolwabiwo-mali kungenzeka lungasetyenziswa lonke, okanye lufuna ukubekwa phambili kwakhona ukuze luphumeze okuphambili kuqala, uNongxowa weSizwe unako, ngesicelo segosa lothumelo, ukuqingqa loo nxalenye iphinde yabiwe, njengohlobo lolwabiwo ebekulilo ngaphambili, kwisebe lephondo lwelinye iphondo okanye komnye umasipala. (b) Ngaphambili kokucela ulwabiwo kwakhona, igosa lothumelo kumele lwazise isebe lephondo elichaphazelekayo okanye umasipala ngolu lwabiwo lutsha luyilwayo lize linike isebe lephondo okanye umasipala iintsuku ezili-14 ukuba unike izimvo zawo ngolu tshintsho luyilwayo. (c) Xa kusenziwa esi sicelo ngokwemimiselo yomhlathi (a), igosa lothumelo kumele linike uNongxowa weSizwe izimvo kwakunye notshintsho oluyilwayo lelo sebe lephondo elichaphazelekayo okanye umasipala ngokwemimiselo yomhlathi (b). (d) Inxalenye yolwabiwo-mali oluphindiweyo kumele lusetyenziswe ngaphambili kokuphela konyaka-mali ka-2024/25. (e) Inxalenye ephinde yabiwa ithathwa njengejikisiweyo yaba lulwabiwo-mali lesebe lephondo elichaphazelekayo okanye olukamasipala neliza kuqala ukusebenza ngomhla okwisaziso kwiGazethi ngokwemimiselo yesolotyana (4)(a). (4)(a) UNongxowa weSizwe kumele— (i) anike isaziso kwiGazethi ngolwabiwo kwakhona ngokwemimiselo yesolotyana (1), (2) okanye (3); kwaye anike ikopi yesaziso kwigosa lothumelo kwakunye namagosa olwamkelo achaphazelekileyo. Inxalenye yolwabiwo-mali oluphinde lwabiwa (ii) (b) olungasetyenziswanga ixesha lingandiselwa ngaphambili ngokwemimiselo yesolotya 21(2). kokuphela konyaka-mali ka-2024/25 10 15 20 25 30 35 40 45 50 55 (5)(a) Xa ungenelelo ngokwemimiselo yesolotya 100 okanye 139 loMgaqo-siseko okanye isolotya 137, 139 okanye 150 loMthetho wokuPhathwa kweeMali zikaMasipala 60 This gazette is also available free online at www.gpwonline.co.za

42 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 42 National Treasury may, despite subsection (1) and on such conditions as it may determine, authorise in relation to— (i) (ii) (iii) section 100 of the Constitution, the transferring officer to spend an allocation stopped in terms of section 18 of this Act on behalf of the relevant province; section 139 of the Constitution or section 137 or 139 of the Municipal Finance Management Act, the intervening province to spend an allocation stopped in terms of section 18 of this Act on behalf of the relevant municipality; or section 150 of the Municipal Finance Management Act, the relevant transferring officer to spend an allocation stopped in terms of section 18 of this Act on behalf of the relevant municipality. (b) An allocation that is spent by the transferring officer or intervening province referred to in paragraph (a) must, for the purposes of this Act, be regarded as a Schedule 6 allocation from the date on which the authorisation is given. (6)(a) On a joint request by the transferring officer and the National Disaster Management Centre, established by section 8 of the Disaster Management Act, 2002 (Act No. 57 of 2002), the National Treasury may approve that a conditional allocation in Schedule 4, 5 or 6, or a portion thereof, be reallocated to pay for the alleviation of the impact of a classified disaster or the reconstruction or rehabilitation of infrastructure damage caused by a classified disaster. (b) Before the National Treasury approves a reallocation, the receiving officer of the conditional allocation in Schedule 4 or 5 or the transferring officer of a Schedule 6 allocation must confirm that the affected funds are not committed in terms of any statutory or contractual obligation. (c) The reallocated funds must be used in the 2024/25 financial year in the same sphere that the allocation was originally made and for the same functional area that the original allocation relates to. (d) The transferring officer must, after consultation with the National Disaster Management Centre and with the approval of the National Treasury, determine the conditions for spending the reallocated funds. 5 10 15 20 25 (e) Subsection (4) applies, with the necessary changes, to a reallocation in terms of 30 this subsection to another province or municipality. Conversion of allocations 20. (1) If satisfied that the relevant provincial department or municipality has demonstrated the capacity to implement projects, the National Treasury may, at the request of the transferring officer and after consultation with the receiving officer and provincial treasury, convert any portion of— (a) an allocation listed in Part B of Schedule 6 to one listed in Part B of (b) (c) Schedule 5; the School Infrastructure Backlogs Grant to the Education Infrastructure Grant; or the National Health Insurance Indirect Grant listed in Part A of Schedule 6 to the Health Facility Revitalisation Grant, District Health Programmes Grant, Human Resources and Training Grant or the National Health Insurance Grant listed in Part A of Schedule 5. (2) The National Treasury may, after consultation with the relevant transferring officer, receiving officer and provincial treasury, convert any portion of an allocation listed in Part B of Schedule 5 to one listed in Part B of Schedule 6, if it is satisfied that— the conversion shall prevent under-expenditure or improve the level of service delivery in respect of the allocation in question; the affected national or provincial department has demonstrated the capacity to implement projects; (a) (b) 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 43 43 lithatha indawo, uNongxowa weSizwe unako, nangona likhona isolotyana (1) kwaye ngaphantsi kwemibandela ekwaqingqwe nguye, angagunyazisa ngokumayelana— (ii) (i) nesolotya 100 loMgaqo-siseko, igosa lothumelo ukuba lilusebenzise ulwabiwo- mali olumisiweyo ngokwemimiselo yesolotya 18 lalo Mthetho egameni lephondo; isolotya 139 loMgaqo-siseko okanye isolotya 137 okanye 139 loMthetho eliza wokuPhathwa kusebenzisa ulwabiwo-mali olumisiweyo ngokwemimiselo yesolotya 18 lalo Mthetho egameni lomasipala ochaphazelekayo; okanye isolotya 150 loMthetho wokuPhathwa kweeMali zikaMasipala, igosa lothumelo elichaphazelekayo lingasebenzisa olu lwabiwo-mali lumisiweyo ngokwemi- miselo yesolotya 18 lalo Mthetho egameni lomasipala ochaphazelekayo. elingenelelayo zikaMasipala, kweeMali iphondo (iii) (b) Ulwabiwo-mali liphondo elingeneleleyo nekubhekiswa kulo kumhlathi (a) kumele, ngenxa yeenjongo zalo Mthetho, luthathwe njengolwabiwo-mali likaShedyuli 6 ukusukela ngomhla esinikwe ngayo isigunyaziso. olusetyenzisiweyo lothumelo okanye ligosa (6)(a) Ngesicelo esidibeneyo segosa lothumelo kwakunye neBhunga eliLawula iiNtlekele zeSizwe, nelasekwa ngesolotya 8 loMthetho wokuLawulwa kweeNtlekele, ka-2002 (uMthetho No. 57 ka-2002), uNongxowa weSizwe angagunyazisa ukuba ulwabiwo-mali lukaShedyuli 4, 5 okanye 6, okanye inxalenye yalo, iphinde yabiwe ukuze ihlawule ngelokuphungula ulwamvila lwegalelo laloo ntlekele ecacisiweyo okanye ulwakhiwo ngokutsha okanye ulungiso lwesakhiwo esonakaliswe yiloo ntlekele icacisiweyo. (b) Ngaphambili kokuba uNongxowa weSizwe agunyazise ulwabiwo-mali kwa- khona, igosa lolwamkelo lolwabiwo-mali olunemibandela likaShedyuli 4 okanye 5 okanye igosa lothumelo likaShedyuli 6 wolwabiwo-mali kumele liqinisekise ukuba imali echaphazelekayo ayinawo omnye umgomo etyikityiweyo ngokusemthethweni ebiza kusetyenziselwa wona. (c) Ulwabiwo-mali ngokutsha kumele lusetyenziswe kunyaka-mali ka-2024/25 kwakwinkalo efanayo naleya ulwabiwo-mali lwalenzelwe yona kuqala kwaye lwenze imisebenzi efanayo noluya lwabiwo-mali lokuqala. (d) Igosa lothumelo kumele, emva kokuthethana neBhunga eliLawula iiNtlekele zeSizwe kwaye ngemvume kaNongxowa weSizwe, liqingqe imibandela yokusebenzisa imali eyabiweyo kwakhona. 5 10 15 20 25 30 (e) Isolotyana (4) lilo elisebenzayo, ngotshintsho oluyimfuneko, kulwabiwo-mali 35 oluphindwayo ngokwemimiselo yeli solotyana kwelinye iphondo okanye umasipala. Ukutshintshwa kolwabiwo-mali 20. (1) Ukuba uyaneliseka yinto yokuba isebe lephondo okanye umasipala ochaphazelekayo uyabubonakalisa ubunako bokwenza ezi projekthi, uNongxowa weSizwe, ngesicelo segosa lothumelo kwaye libe lithethene negosa lolwamkelo kwakunye nonongxowa wephondo, unako ukutshintsha inxalenye— (a) yolwabiwo-mali oludweliswe kwiSigaba B sikaShedyuli 6 liye kudweliswa (b) (c) kwiSigaba B sikaShedyuli 5; iSibonelelo soMthwalo woLwakhiwo lweZikolo kwiSibonelelo soLwakhiwo lweZikolo; okanye iSibonelelo se-Inshorensi yeMpilo yeSizwe idweliswe kwiSigaba A sikaShedyuli 6 lweSibonelelo soHlaziyo lweZiseko zeMpilo, iSibonelelo seeNkqubo zeMpilo zeSithili, iSibonelelo soQeqesho kunye neHuman Resources okanye iSibonelelo se-Inshorensi yeMpilo yeSizwe esidweliswe kwiSigaba A sikaShedyuli 5. (2) UNongxowa weSizwe, emva kokuba ethethene negosa lothumelo, negosa lolwamkelo kwakunye nonongxowa wephondo, unako ukutshintsha nayiphi na inxalenye yolwabiwo-mali edweliswe kwiSigaba B sikaShedyuli 6, ukuba uyaneliseka kukuba— (a) utshintsho olu luza kuphepha inkcitho engaphantsi okanye kuphakamise ibakala loziso lweenkonzo ngokumayelana nolwabiwo-mali ekuthethwa ngalo; isebe lesizwe okanye elephondo elichaphazelekayo libonakalise ubunako bokukwazi ukwenza iiprojekthi; (b) 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

44 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 44 (c) (d) the transferring officer has made a demonstrable effort to strengthen the capacity of the receiving officer to implement the allocation, but the receiving officer is still not capable of meeting all the requirements of the allocation; and there is a history of poor performance in the previous two financial years for the relevant allocation to the receiving officer, including withholding and stopping of allocations. (3) If satisfied that a municipality has failed to follow the applicable procurement prescripts prescribed in terms of the Municipal Finance Management Act, the National Treasury may, at the request of the transferring officer or in its discretion, after consultation with the relevant transferring officer and receiving officer, convert any portion of an allocation listed in Part B of Schedule 5 to one listed in Part B of Schedule 6. (4)(a) Any portion of an allocation, except the School Infrastructure Backlogs Grant, converted in terms of subsection (1), (2) or (3) must— 5 10 (i) be used for the same province or municipality to which the allocation was 15 originally made; and if— (ii) (aa) possible, be used to implement the same project or projects that were planned if the allocation had not been converted; or (bb) not possible, the receiving officer must sign an agreement that defines 20 any new project to be funded, before it is implemented. (b) The School Infrastructure Backlogs Grant must be used— (i) (ii) for the same province to which the allocation was originally made; and to implement the same project or projects that were planned if the allocation had not been converted. (5) The National Treasury must— (a) give notice in the Gazette of a conversion in terms of subsection (1), (2) or (3); and (b) provide a copy of the notice to the transferring officer and each affected receiving officer. (6) A conversion in terms of subsection (1), (2) or (3) takes effect on the date of publication of the notice in terms of subsection (5)(a). (7) If an allocation listed in Schedule 7 is insufficient for a classified disaster referred to in section 25(3)(a), the National Treasury may, after consultation with, or on the request of, the relevant transferring officer, convert any portion of— (a) (b) the Provincial Disaster Response Grant listed in Part A of Schedule 7 to the Municipal Disaster Response Grant listed in Part B of Schedule 7; or the Municipal Disaster Response Grant listed in Part B of Schedule 7 to the Provincial Disaster Response Grant listed in Part A of Schedule 7. (8) The National Treasury must— 25 30 35 40 (a) in the notice published in terms of section 25(3)(c), include notification of the conversion in terms of subsection (7) and the effective date referred to in subsection (9); and (b) provide a copy of the notice to the transferring officer. (9) A conversion in terms of subsection (7) takes effect on the date that the National 45 Treasury approves it. Unspent conditional allocations 21. (1) Despite a provision to the contrary in the Public Finance Management Act or the Municipal Finance Management Act, any conditional allocation, or a portion thereof, that is not spent at the end of the 2024/25 financial year reverts to the National Revenue Fund, unless the roll-over of the allocation is approved in terms of subsection (2). 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 45 45 (c) igosa lothumelo libonakalise igalelo lalo lokomeleza ubunako begosa lolwamkelo ukuze likwazi ukusebenzisa ulwabiwo-mali, kodwa igosa lolwamkelo alikabinabo ubunako bokumelana neemfuno zolwabiwo-mali; kwaye (d) kukhona imbali yokungaqhubi kakuhle koonyaka-mali bade babe babini abadlulileyo ngolu lwabiwo-mali lunye kwigosa lolwamkelo, oko kuquka nokubanjwa kunye nokumiswa kolwabiwo-mali. (3) Ukuba uyoneliseka ukuba ngenene umasipala usilele ukulandela imigqaliselo yokusebenza ebekiweyo ngokwemimiselo yoMthetho wokuPhathwa kweeMali zikaMasipala, okanye ngokwembono yakhe, emva kokuthethana negosa lothumelo kwakunye negosa lolwamkelo elichaphazelekayo, unako ukutshintsha nayiphi na inxalenye yolwabiwo- mali edweliswe kwiSigaba B sikaShedyuli 5 ukuba lube kuluhlu olunye kwiSigaba B sikaShedyuli 6. uNongxowa weSizwe, lothumelo ngesicelo segosa (4)(a) Nayiphi na inxalenye yolwabiwo-mali, ngaphandle kweSibonelelo soMthwalo woLwakhiwo lweZikolo, etshintshiweyo ngokwemimiselo yesolotyana (1), (2) okanye (3) kumele— (i) isetyenziswe kwakwelo phondo okanye kwakuloo masipala ibiyabelwe wona ekuqaleni; kwaye (ii) ukuba— (aa) kuyenzeka, isetyenziselwe ukwenza kwalaa projekthi inye okanye eziya ulwabiwo-mali ukuzenza ukuba projekthi ezazicwangciselwe lwalungatshintshwanga; okanye (bb) ukuba akwenzeki, igosa lolwamkelo kumele lityikitye isivumelwano esicacisa nayiphi na iprojekthi entsha ekumele ixhaswe ngemali, ngaphambili kokuba yenziwe. (b) ISibonelelo soMthwalo woLwakhiwo lweZikolo kumele sisetyenziswe— (i) kweliya phondo ulwabiwo-mali belubhekiswa khona ekuqaleni; kwaye (ii) lwenze laa projekthi inye eyayicwangciselwe ukwenziwa ukuba ulwabiwo-mali lwalungatshintshwanga. (5) UNongxowa weSizwe kumele— (a) azizise utshintsho kwiGazethi ngokwemimiselo yesolotyana (1), (2) okanye (3); aze (b) anike ikopi yesaziso kwigosa lothumelo kwakunye namagosa olwamkelo achaphazelekileyo. (6) Utshintsho ngokwemimiselo yesolotyana (1), (2) okanye (3) luqalisa ngomhla wopapasho lwesaziso ngokwemimiselo yesolotyana (5)(a). (7) Ukuba ulwabiwo-mali oludweliswe kuShedyuli 7 alwanelanga ukwenza umsebenzi wentlekele ekubhekiswa kuyo kwisolotya 25(3)(a), uNongxowa weSizwe, emva kokuthethana, okanye emva kwesicelo segosa lothumelo, unako ukujika nayiphi na inxalenye— (a) yeSibonelelo sokuXhasa iNtlekele ePhondweni edweliswe kwiSigaba A sikaShedyuli 7 iye kwiSibonelelo sokuXhasa iNtlekele ePhondweni edweliswe kwiSigaba B sikaShedyuli 7; okanye iSibonelelo sokuXhasa iNtlekele ePhondweni edweliswe kwiSigaba B sikaShedyuli 7 iye kwiSibonelelo sokuXhasa iNtlekele ePhondweni edweliswe kwiSigaba A sikaShedyuli 7. (b) (8) UNongxowa weSizwe kumele— (a) kwisaziso esipapashwe ngokwemimiselo yesolotya 25(3)(c), aquke isaziso nomhla sotshintsho wokuqaliswa kwalo okubhekiswe kulo kwisolotyana (9); kwaye ngokwemimiselo yesolotyana kwakunye (7) (b) anike ikopi yesaziso kwigosa lothumelo. (9) Utshintsho ngokwemimiselo yesolotyana (7) luqalisa ukusebenza ngomhla uNongxowa weSizwe alugunyazisa ngalo. Imali enemibandela engasetyenziswanga 21. (1) Ngaphandle kokuphikisana noMthetho wokuPhathwa kweeMali zeSizwe okanye uMthetho wokuPhathwa kweeMali zikaMasipala, naluphi na ulwabiwo-mali olunemibandela, okanye inxalenye yalo, engasetyenziswanga ekupheleni konyaka-mali ka-2024/25 lubuyela kwiNgxowa yeNgeniso yeSizwe, ngaphandle kokuba ulwandiso lwexesha lolwabiwo-mali luye lwagunyaziswa ngokwemimiselo yesolotyana (2). 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

46 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 46 (2) The National Treasury may, at the request of a transferring officer, receiving officer or provincial treasury, approve a roll-over of a conditional allocation to the 2025/26 financial year if the unspent funds are committed to identifiable projects. (3)(a) The receiving officer must ensure that any funds that must revert to the National Revenue Fund in terms of subsection (1), are paid into that Fund by the date determined by the National Treasury. (b) The receiving officer must— (i) in the case of a provincial department, request the roll-over of unspent funds through its provincial treasury; and inform the transferring officer of all processes regarding the request. (ii) (4)(a) The National Treasury may, subject to paragraphs (b) and (c), offset any funds that must revert to the National Revenue Fund in terms of subsection (1), but not paid into that Fund by the date determined in terms of subsection (3)(a)— (i) (ii) in respect of a province, against future transfers of conditional allocations to that province; or in respect of a municipality, against future transfers of the equitable share or conditional allocations to that municipality. (b) Before any funds are offset in terms of paragraph (a), the National Treasury must give the relevant transferring officer, province or municipality— (i) notice of the intention to offset amounts against future allocations, the intended amount to be offset against allocations, the intended date for the offsetting and the reasons for the offsetting; and an opportunity, within 14 days of receipt of the notice, to— (ii) 5 10 15 20 (aa) propose an alternative date for offsetting; (bb) make written submissions why the full or a part of the amount should not 25 be offset; or (cc) propose an alternative date or dates by which the amount, or portions thereof, must be paid into the National Revenue Fund. (c) The National Treasury must— (i) accept the date or dates proposed in terms of paragraph (b)(ii)(aa) or (cc) or determine a different date or dates; or accept or reject the submissions made in terms of paragraph (b)(ii)(bb). (ii) (5)(a) The National Treasury may amend the amount of the equitable share or a 30 conditional allocation offset in terms of subsection (4). (b) If the amendment envisaged in paragraph (a) results in an underpayment to a 35 municipality— (i) (ii) in respect of the equitable share of the municipality, the department responsible for local government must, despite section 5(3), transfer the difference to the municipality within 10 days; or in respect of a conditional allocation of the municipality, the transferring officer must, despite the payment schedule envisaged in section 22(3), transfer the difference to the municipality within 10 days. (c) If the amendment in terms of paragraph (a) results in an overpayment to a municipality, section 24 applies. CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Payment requirements 22. (1)(a) The National Treasury must, after consultation with the provincial treasury, determine the payment schedule for the transfer of a province’s equitable share allocation. (b) In determining the payment schedule, the National Treasury must take into account the monthly expenditure commitments of provinces and seek to minimise risk and debt servicing costs for national and provincial government. 40 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 47 47 (2) UNongxowa weSizwe, ngesicelo segosa lothumelo, esegosa lolwamkelo okanye esikanongxowa wephondo, unako ukugunyazisa ulwandiso lwexesha lolwabiwo-mali olunemibandela luye kunyaka-mali ka-2025/26 ukuba le mali ingasetyenziswanga inomsebenzi ocacileyo weprojekthi. (3)(a) Igosa lolwamkelo kumele liqinisekise ukuba nayiphi imali ekumele ibuyiselwe iyabuyiselwa kwiNgxowa yeNgeniso yeSizwe ngokwemimiselo yesolotyana (1), ngomhla oqingqwe nguNongxowa weSizwe. (b) Igosa lolwamkelo kumele— (i) kwimeko yesebe lephondo, apho licele ukwandiselwa ixesha ngemali elingayi- sebenzisanga ngonongxowa walo wephondo; kwaye (ii) lazise igosa lothumelo ngazo zonke iinkqubo eziphathelelene nesi sicelo. (4)(a) UNongxowa weSizwe, ngokuxhomekeke kwimihlathi (b) kunye (c), unako ukuguqula naziphi na iimali ekumele zibuyele kwiNgxowa yeNgeniso yeSizwe ngokwemimiselo yesolotyana (1), kodwa ezingahlawulwanga kwiNgxowa ngomhla oqingqiweyo ngokwemimiselo yesolotyana (3)(a)— (i) ngokumayelana nephondo, ngokuchasene neentlawulo ezizayo zolwabiwo-mali olunemibandela kweliya phondo; okanye (ii) ngokumayelana noomasipala, ngokuchasene neentlawulo ezizayo zolwabiwo olufanelekileyo okanye ulwabiwo-mali olunemibandela lwaloo masipala. (b) Ngaphambili kokuba iimali ziguqulwe ngokwemimiselo yomhlathi uNongxowa weSizwe kumele anike igosa lothumelo elichaphazelekayo, okanye umasipala— (a), iphondo (i) (ii) isaziso senjongo yokuguqulwa komyinge kulwabiwo-mali oluzayo, umyinge ofunwayo okuze uguqulwe kulwabiwo-mali, umhla ojongiweyo wokuguqulwa kwakunye nezizathu zokuguqulwa; kwaye ithuba, zingaphelanga iintsuku ezili-14 sifunyenwe isaziso,— (aa) sokucela omnye umhla woguqulo; (bb) kwenziwe izicelo ezibhalwe phantsi ukuba kutheni inxalenye okanye 5 10 15 20 25 wonke lo myinge ungenakuguqulwa; okanye (cc) kucelwe omnye umhla okanye imihla apho umyinge, okanye inxalenye 30 yawo, iza kuhlawulwa ngawo kwiNgxowa yeNgeniso yeSizwe. (c) UNongxowa weSizwe kumele— (i) amkele loo mhla okanye loo mihla iceliweyo ngokwemimiselo yomhlathi (b)(ii)(aa) okanye (cc) okanye aqingqe umhla okanye imihla; okanye amkele okanye achithe eso sicelo senziweyo ngokwemimiselo yomhlathi (b)(ii)(bb). 35 (ii) (5)(a) UNongxowa weSizwe unako ukwenza isihlomelo ngoguqulo lomyinge wolwabiwo olufanelekileyo okanye ngolwabiwo-mali olunemibandela ngokwemi- miselo yesolotyana (4). (b) Ukuba isihlomelo esidakacwe kumhlathi (a) sibangela angahlawulwa 40 ngokupheleleyo umasipala— (i) ngokumayela nolwabiwo olufanelekileyo lomasipala, elijongene noorhulumente basemakhaya kumele, ngaphandle kwesolotya 5(3), lithumele leyo ishotayo kumasipala zingaphelanga iintsuku ezili-10; okanye isebe (ii) ngokumayelana nolwabiwo-mali olunemibandela likamasipala, igosa lothumelo kumele, nangona nje idakaciwe nje ishedyuli yentlawulo kwisolotya 22(3), lithumele le ishotayo kumasipala zingaphelanga iintsuku ezili-10. 45 (c) Ukuba isihlomelo ngokwemimiselo kumhlathi (a) sibangela ahlawulwe imali egqithisileyo umasipala, kuzosebenza isolotya 24. ISAHLUKO 4 50 IMIBA EMAYELANA NALO LONKE ULWABIWO-MALI Izinto ezifunekayo ukuze kuphume intlawulo 22. (1)(a) UNongxowa weSizwe, emva kokuthethana nonongxowa wephondo, kumele aqingqe ishedyuli yentlawulo yolwabiwo-mali olufanelekileyo lwephondo. (b) Ekuqingqeni ishedyuli yentlawulo, uNongxowa weSizwe kumele acinge ngenkcitho yanyanga zonke yamaphondo aze azamele ukwehlisa umngcipheko kwakunye neendleko zokuhlawula ityala likarhulumente wephondo nowesizwe. 55 This gazette is also available free online at www.gpwonline.co.za

50 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 50 (2) For purposes of— (a) better management of debt and cash-flow; or (b) addressing financial mismanagement, financial misconduct or slow or accelerated expenditure, the National Treasury may amend any payment schedule for an allocation listed in Schedule 2, 4 or 5, after notifying, in the case of— (i) an allocation to a province, its provincial treasury; (ii) an allocation to a municipality, the national department responsible for local government; and (iii) a Schedule 4 or 5 allocation, the relevant transferring officer. (3) The amendment of a payment schedule in terms of subsection (1) or (2) must take into account— (a) (b) (c) the monthly expenditure commitments of provinces or municipalities; the revenue at the disposal of provinces or municipalities; and the minimisation of risk and debt servicing costs for all three spheres of government. (4) The transferring officer must immediately inform the receiving officer of any amendment to a payment schedule in terms of subsection (1) or (2). Transfers made in error or fraudulently 24. (1) Despite any other legislation to the contrary, the transfer of an allocation that is an overpayment to a province, municipality or public entity, made in error or fraudulently, is regarded as not legally due to that province, municipality or public entity, as the case may be. (2) The responsible transferring officer must, without delay, recover an overpayment referred to in subsection (1), unless an instruction has been issued in terms of subsection (3). (3) The National Treasury may instruct that the recovery referred to in subsection (2) be set off against future transfers to the affected province, municipality or public entity in terms of a payment schedule. New allocations during financial year and Schedule 7 allocations 25. (1) If further allocations are made to provinces or municipalities, as envisaged in section 6(3), the National Treasury must, before the transfer of any funds to a province or municipality, by notice in the Gazette and as applicable— (a) amend any allocation or framework published in terms of section 15; (b) publish the allocation per municipality for any new Part B of Schedule 5 allocation or the indicative allocation per municipality for any new Part B of Schedule 6 allocation; or (c) publish a framework for any new Schedule 4, 5, 6 or 7 allocation. (2) Section 15(2) to (5) applies, with the necessary changes, to allocations and frameworks published in terms of subsection (1). (3)(a) The transferring officer may, with the approval of the National Treasury, make one or more transfers of a Schedule 7 allocation to a province or municipality for a classified disaster, within 100 days after the date of the classification of the disaster. (b) The transferring officer must notify, in writing, the relevant provincial treasury and the National Treasury within five days of a transfer of a Schedule 7 allocation to a province or municipality. (c) The National Treasury must, within 21 days after the end of the 100-day period envisaged in paragraph (a), by notice in the Gazette, publish all transfers of a Schedule 7 allocation made for a classified disaster. 5 10 15 20 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 51 51 (2) Ngezizathu— (a) zokuphathwa ngcono kwetyala kwakunye nokuhanjiswa kwemali; okanye (b) zokuqubisana nokungaphathwa kakuhle kwemali, ukungaqhutywa kakuhle kwemali okanye ukucothiswa okanye ukudyarhwa kwenkcitho, uNongxowa weSizwe unako ukuhlomela nayiphi na ishedyuli yentlawulo yolwabiwo-mali oludweliswe kuShedyuli 2, 4 okanye 5, emva kokwazisa, kwimeko apho— (i) ulwabiwo-mali lephondo, unongxowa walo; (ii) ulwabiwo-mali lukamasipala, isebe lesizwe elijongene noorhulumente 5 basemakhaya; kwaye (iii) ulwabiwo-mali lukaShedyuli 4 okanye 5, igosa lothumelo elichaphazele- 10 kayo. (3) Uhlonyelo lweshedyuli yentlawulo ngokwemimiselo yesolotyana (1) okanye (2) kumele ligqale— (a) inkcitho yanyanga zonke yezinto iphondo okanye umasipala azibophelele kuzo; ingeniso ekhoyo emaphondweni okanye koomasipala; kwaye (b) (c) ukwehliswa komngcipheko kwakunye neendleko zokuhlawula ityala kuzo 15 zozithathu izigaba zikarhulumente. (4) Igosa lothumelo kumele ngokukhawuleza lazise igosa lolwamkelo ngalo naluphi na uhlonyelo lweshedyuli yentlawulo ngokwemimiselo yesolotyana (1) okanye (2). 20 Iintlawulo ezenziwe ngempazamo okanye ngobuqhophololo 24. (1) Ngaphandle kwayo nayiphi na imithetho echasayo, intlawulo yolwabiwo-mali ehlawulwe yangaphezulu kunaleyo ilindelekileyo kwiphondo, kumasipala okanye eyenziwe ngempazamo okanye ngobuqhophololo, kwiqumrhu likarhulumente, ngokomthetho ayoyelo phondo, loo masipala okanye eloo qumrhu likarhulumente, nanjengoko ingabe isitsho imeko. (2) Igosa lothumelo elinoxanduva lokuthumela kumele, ngokukhawuleza, libuyisele eso sixa-mali singaphezulu ekubhekiswa kuso kwisolotyana (1), ngaphandle kokuba kukhona omnye umyalelo onikiweyo ngokwemimiselo yesolotyana (3). (3) UNongxowa weSizwe unako ukuyalela ukubuyiselwa kwesi sixa-mali kubhekiswa kuso kwisolotyana (2) ukuba sithathwe kwintlawulo elandelayo yelo phondo, yaloo masipala okanye yelo qumrhu likarhulumente ngokwemimiselo yeshedyuli yentlawulo. 25 30 Ulwabiwo-mali olutsha phakathi konyaka-mali kunye noShedyuli 7 wolwabiwo- mali 35 25. (1) Ukuba kukhona olunye ulwabiwo-mali oluza kwabelwa amaphondo okanye oomasipala, nanjengoko kudakaciwe kwisolotya 6(3), uNongxowa weSizwe kumele, ngaphambili kokuba kuthunyelwe nayiphi na imali ephondweni okanye kumasipala, ngesaziso kwiGazethi nanjengoko kulindelekile— (a) ahlomele naluphi na ulwabiwo-mali okanye isiseko somsebenzi esipapashwe 40 ngokwemimiselo yesolotya 15; (b) apapashe ulwabiwo-mali lomasipala ngamnye ngalo naluphi na ulwabiwo- (c) mali olutsha lweSigaba B sikaShedyuli 5; okanye apapashe isiseko somsebenzi salo naluphi na ulwabiwo-mali lukaShedyuli 4, 5, 6 okanye 7. (2) Isolotya 15(2) ukuya (5) ngawo asebenzayo, ngotshintsho oluyimfuneko, kulwabiwo-mali nakwisiseko somsebenzi esipapashwe ngemimiselo yesolotyana (1). (3)(a) Igosa lothumelo linako, ngesigunyaziso sikaNongxowa weSizwe, ukwenza intlawulo enye okanye engaphezulu kulwabiwo-mali lukaShedyuli 7 oluya ephondweni okanye kumasipala ngenxa yentlekele ecacisiweyo, zingaphelanga iintsuku ezili-100 emva kosuku lokucaciswa kwentlekele. (b) Igosa lothumelo kumele lazise, ngokubhala phantsi, unongxowa wephondo elichaphazelekayo kunye noNongxowa weSizwe zingaphelanga iintsuku ezintlanu ngentlawulo yolwabiwo-mali kaShedyuli 7 eya kwiphondo okanye kumasipala. (c) UNongxowa weSizwe kumele, zingaphelanga iintsuku ezingama-21 emva (a), ngesaziso lukaShedyuli 6 eyenzwe kokuphela kwexesha leentsuku ezili-100 ezidakacwe kumhlathi kwiGazethi, apapashe zonke iintlawulo zolwabiwo-mali intlekele ecacisiweyo. 45 50 55 This gazette is also available free online at www.gpwonline.co.za

52 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 52 (d) The transferring officer, after consultation with the National Treasury, must determine the period in the financial year within which funds transferred in terms of paragraph (a) must be spent. (e) The transferring officer may, after consultation with the National Treasury, amend the period referred to in paragraph (d), provided that it ends in the financial year. 5 (f) The funds approved in terms of paragraph (a) must be included either in the provincial adjustments appropriation legislation, municipal adjustments budgets or other appropriation legislation. Preparations for 2025/26 financial year and 2026/27 financial year 26. (1)(a) A category C municipality that receives a conditional allocation in terms of this Act must, using the indicative conditional allocations to that municipality for the 2025/26 financial year and the 2026/27 financial year as set out in Column B of the Schedules to this Act, by 13 September 2024— (i) (ii) agree with each category B municipality within the category C municipality’s area of jurisdiction on the provisional allocations and the projects to be funded from those allocations in the 2025/26 financial year and the 2026/27 financial year; and submit to the transferring officer— (aa) the provisional allocations referred to in subparagraph (i); and (bb) the projects referred to in subparagraph (i), listed per municipality. (b) If a category C municipality and a category B municipality cannot agree on the allocations and projects referred to in paragraph (a), the category C municipality must request the relevant transferring officer to facilitate agreement. (c) The transferring officer must take all necessary steps to facilitate agreement as soon as possible, but no later than 60 days after receiving a request referred to in paragraph (b). (d) Any proposed amendment or adjustment of the allocations that is intended to be published in terms of section 29(3)(b) must be agreed with the relevant category B municipality, the transferring officer and the National Treasury, before publication and the submission of the allocations referred to in paragraph (a)(ii). (e) If agreement is not reached between the category C municipality and the category B municipality on the provisional allocations and projects referred to in paragraph (a) before 1 October 2024, the National Treasury, after consultation with the relevant provincial treasury, must determine the provisional allocations and provide those provisional allocations to the affected municipalities and the transferring officer. (f)(i) The transferring officer must submit the final allocations, based on the provisional allocations referred to in paragraphs (a)(i) and (ii) and (e), to the National Treasury by 2 December 2024. (ii) If the transferring officer fails to submit the allocations referred to in subparagraph (i) by 2 December 2024, the National Treasury may determine the appropriate allocations, taking into consideration the indicative allocations for the 2025/26 financial year. (2)(a) The transferring officer of a conditional allocation, using the indicative conditional allocations for the 2025/26 financial year and the 2026/27 financial year, as set out in Column B of the affected Schedules to this Act, must, by 1 October 2024, submit to the National Treasury— (i) (ii) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the 2025/26 financial year; any amendments to the indicative allocations for each province or municipality set out in Column B of the affected Schedules in respect of existing conditional allocations; 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 53 53 (d) Igosa lothumelo, emva kokuthethana noNongxowa weSizwe, kumele liqingqe ixesha kunyaka-mali nalapho imali eza kuthunyelwa ngalo ngokwemimiselo yomhlathi (a) ekumele ibe isetyenzisiwe ngalo. (e) Igosa lothumelo linako, emva kokuthethana noNongxowa weSizwe, ukuhlomela ixesha ekubhekiswa kulo kumhlathi (d), kodwa liqinisekise ukuba liphela kwakunyaka- mali. (f) Imali egunyazisiweyo ngokwemimiselo yomhlathi (a) kumele iquke umthetho wezilungiso zolwabiwo zephondo, ulungiso lohlahlolwabiwo-mali likamasipala okanye eminye imithetho yolwabiwo. 5 Amalungiselelo wonyaka-mali ka-2025/26 kunye nonyaka-mali ka-2026/27 10 26. (1)(a) Umasipala okwicandelo C nofumana ulwabiwo-mali olunemibandela ngokwemimiselo yalo Mthetho kumele, ube usebenzisa isiboniso solwabiwo-mali olunemibandela saloo masipala sonyaka-mali ka-2025/26 kunye nonyaka-mali ka- 2026/27 adakace kuKholam B weeShedyuli zalo Mthetho, ngomhla we-13 kweyoMsintsi 2024— (i) (ii) avumelana necandelo B lomasipala ngamnye ongaphantsi kwemida loomasipala becandelo C ngolwabiwo-mali olunikwayo kwakunye neeprojekthi eziza kuxhaswa ngolo lwabiwo-mali kunyaka-mali ka-2025/26 kwakunye nonyaka- mali ka-2026/27; aze anike igosa lothumelo— (aa) ulwabiwo-mali ekubhekiswa kulo kumhlathana (i); kunye (bb) neeprojekthi ekubhekiswa kumhlathana kuzo (i), ezidweliswe kumasipala ngamnye. (b) Ukuba umasipala okwicandelo C nomasipala okwicandelo B abakwazi kuvumelana ngolwabiwo-mali nangeeprojekthi ekubhekiswa kuzo kumhlathi (a), umasipala okwicandelo C kumele acele igosa lothumelo elichaphazelekayo ukuba ibe lilo eliququzelela esi sivumelwano. (c) Igosa lothumelo kumele lithathe onke amanyathelo ayimfuneko okuququzelela esi sivumelwano ngokukhawuleza, kodwa zibe zingaphelanga iintsuku ezingama-60 emva kokufumana isicelo ekubhekiswa kuso kumhlathi (b). (d) Nasiphi na isihlomelo okanye ulungiso olucetywayo kulwabiwo-mali noluneenjongo zokupapashwa ngokwemimiselo yesolotya 29(3)(b) kumele sivumelana nomasipala okwicandelo B ochaphazelekayo, igosa lothumelo kwakunye noNongxowa weSizwe, ngaphambili kokuba kupapashwe kwaye kufakwe ulwabiwo-mali ekubhekiswa kulo kumhlathi (a)(ii). (e) Ukuba akude kufikelelwe kwisivumelwano phakathi kukamasipala okwicandelo C nomasipalaokwicandelo B ngokunikwa kolwabiwo-mali kwakunye neeprojekthi ekubhekiswa kuzo kumhlathi (a) ngaphambili komhla woku-1 kweyeDwarha 2024, uNongxowa weSizwe, emva kokuthethana nonongxowa wephondo elichaphazelekayo, kumele aqingqe indlela yokwaba ulwabiwo-mali kwaye anike olo lwabiwo-mali koomasipala abachaphazelekayo nakwigosa lothumelo elichaphazelekayo. (f)(i) Igosa lothumelo kumele likhuphe ulwabiwo-mali lokugqibela, nolusekelezelwe kwimiqathango yolwabiwo-mali ekubhekiswa kuyo kwimihlathi (a)(i) kunye (ii) kunye (e), kuNongxowa weSizwe ngomhla wesi-2 kweyoMnga 2024. (ii) Ukuba igosa lothumelo liyasilela ukugqithisa loo miqathango yolwabiwo-mali ekubhekiswa kulo kumhlathana (i) ngomhla wesi-2 kweyoMnga 2024, uNongxowa weSizwe angaziqingqela indlela eyiyo yokwaba le mali, abe ethathela ingqalelo uboniso lolwabiwo-mali lonyaka-mali ka-2025/26. (2)(a) Igosa lothumelo lolwabiwo-mali olunemibandela, lisebenzisa isiboniso solwabiwo-mali olunemibandela lonyaka-mali ka-2025/26 kwakunye nonyaka-mali ka-2026/27, nanjengoko ludakaciwe kuKholam B weeShedyuli ezichaphazelekayo zalo Mthetho, kumele, ngomhla woku-1 kweyeDwarha 2024, ligqithise kuNongxowa weSizwe— (i) yolwabiwo-mali imiqathango kumasipala ngokumayelana nolwabiwo-mali olunemibandela olutsha oluza kwenziwa kunyaka-mali ka-2025/26; kwiphondo okanye oluya (ii) nasiphi na isihlomelo kwisibonakaliso solwabiwo-mali sephondo okanye sikamasipala ngamnye nesidakacwe kuKholam B weeShedyuli ezichapha- zelekayo ngokumayelana nolwabiwo-mali olunemibandela; 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

54 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 54 (iv) (iii) the draft frameworks for the allocations referred to in subparagraphs (i) and (ii); and electronic copies of any guidelines, business plan templates and other documents referred to in the draft frameworks referred to in subparagraph (iii). (b) A transferring officer must consult the accounting officer of a national or provincial department on a duty assigned to that accounting officer in the draft framework before submission to the National Treasury in terms of paragraph (a). (c) When a document referred to in a draft framework that is submitted in terms of paragraph (a)(iii) is amended, the transferring officer must immediately provide the National Treasury and each receiving officer with electronic copies of the revised document. (d) The National Treasury must approve any proposed amendment or adjustment for the 2025/26 financial year of the allocation criteria of an existing conditional allocation before the submission of the provisional allocations and draft frameworks. (e) The transferring officer must, under his or her signature, submit to the National Treasury, by 2 December 2024, the final allocations and frameworks based on the provisional allocations and frameworks. (f) If the transferring officer fails to comply with paragraph (a) or (e), the National Treasury may determine the appropriate draft or final allocations and frameworks, taking into consideration the indicative allocations for the 2025/26 financial year. (g)(i) The National Treasury may amend final allocations and frameworks in order to ensure equitable and stable allocations and fair and consistent conditions. (ii) The National Treasury must give notice, in writing, to the transferring officer of the intention to amend allocations and frameworks and invite the transferring officer to submit written comments within seven days after the date of the notification. (h) The draft and final allocations and frameworks must be submitted in the format determined by the National Treasury. (3) The National Treasury may instruct transferring officers, accounting officers of the provincial treasuries and receiving officers to submit to it such plans and information for any conditional allocation, as it may determine, at specified dates before the start of the 2025/26 financial year. (4)(a) For purposes of the Education Infrastructure Grant or Health Facility Revitalisation Grant in the 2025/26 financial year, the receiving officer of the relevant provincial department must, in the format and on the date determined by the National Treasury, submit to the transferring officer, the relevant provincial treasury and the National Treasury— (i) (ii) (iii) an infrastructure asset management plan for all infrastructure programmes for a period of at least 10 years; an infrastructure programme management plan, including an infrastructure procurement strategy for infrastructure programmes and projects envisaged to commence within the period for the medium-term expenditure framework; and a document that outlines how the infrastructure delivery management system must be implemented in the province and is approved by the Executive Council of the province before or after the commencement of this Act. (b) The receiving officer of the relevant provincial department must review the document, referred to in paragraph (a)(iii), and if any substantive change is made to the document during the 2024/25 financial year, the amended document must be approved by the Executive Council of the province before submission to the National Treasury within 14 days after such approval. (5)(a) Any category B municipality may apply to qualify for the Integrated Urban Development Grant, referred to in Part B of Schedule 5, by submitting an application to the Department of Cooperative Governance by 31 July 2024. 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 55 55 (iii) isiseko somsebenzi esiyilwayo solwabiwo-mali ekubhekiswa kulo kumhlathana (i) kunye (ii); kunye (iv) nekopi ethunyelwa ngokubuchwepheshe bale mihla enazo naziphi na izikhokelo, namanye amaxwebhu ekubhekiswa kuwo kwisiseko somsebenzi esiyilwayo nekubhe- kiswa kuso kumhlathana (iii). yesicwangciso ithemplethi kwakunye seshishini (b) Igosa lothumelo kumele lithethane negosa lobalo lesebe lesizwe okanye elephondo ngomsebenzi osikelwe elo gosa lobalo kwisiseko somsebenzi esiyilwayo ngaphambili kokuba liyigqithisele kuNongxowa weSizwe ngokwemimiselo yomhlathi (a). (c) Xa uxwebhu ekubhekiswa kulo kwisiseko somsebenzi esiyilwayo noluza igosa lothumelo kugqithiselwa ngokwemimiselo yomhlathi kumele ngokukhawuleza linike uNongxowa weSizwe kwakunye negosa lolwamkelo ngalinye zoxwebhu olulungisiweyo. ngobuchwepheshe bala maxesha ezithunyelwe luhlonyelwe, (a)(iii) iikopi (d) UNongxowa weSizwe kumele agunyazise isihlomelo okanye ulungiso oluyilwayo lonyaka-mali ka-2025/26 lwemigomo yolwabiwo-mali kulwabiwo-mali olunemibandela olukhoyo ngaphambili kokugqithiswa kwemiqathango yolwabiwo- mali kwakunye nesiseko somsebenzi esiyilwayo. (e) Igosa lothumelo kumele, ngaphantsi komtyikityo walo, ligqithisele kuNongxowa weSizwe, ngomhla wesi-2 kweyoMnga 2024, ulwabiwo-mali nesiseko somsebenzi sokugqibela ezisekelezelwe kwimiqathango yolwabiwo-mali kwakunye nesiseko somsebenzi. (f) Ukuba igosa lothumelo liyasilela ukuthobela imiqathango ekumhlathi (a) okanye (e), uNongxowa weSizwe unako ukuziqingqela ngokwakhe uyilo okanye ulwabiwo- mali kwanesiseko somsebenzi sokugqibela, ethathela ingqalelo uboniso lolwabiwo-mali lonyaka-mali ka-2025/26. (g)(i) UNongxowa weSizwe unako ukuhlomela ulwabiwo-mali nesiseko somsebenzi luyalingana kwaye luzinzile lokugqibela ukuze aqinisekise ukuba ulwabiwo-mali kwaye lufanelekile kwaye luhambelana nemibandela. (ii) UNongxowa weSizwe kumele anike isaziso, esibhalwe phantsi, kwigosa lothumelo esinezizathu zokuhlomela ulwabiwo-mali kwakunye nesiseko somsebenzi aze ameme igosa lothumelo ukuba lizise izimvo zalo ezibhaliweyo zingaphelanga iintsuku ezisixhenxe emva komhla wesaziso. 5 10 15 20 25 30 (h) Uyilo kwakunye nolwabiwo-mali nesiseko somsebenzi sokugqibela kumele 35 zigqithiselwe zikwifomathi eqingqwe nguNongxowa weSizwe. (3) UNongxowa weSizwe unako ukuyalela amagosa othumelo, amagosa obalo kanongxowa bamaphondo kwakunye namagosa olwamkelo ukuba azise kuye izicwangciso nolwazi lwalo naluphi na ulwabiwo-mali olunemibandela, nanjengoko enokuqingqa, iintsuku ezithile ngaphambili kokuqala konyaka-mali ka-2025/26. (4)(a) Ngenxa yezizathu zeSibonelelo soLwakhiwo lwezeMfundo okanye zeSibonelelo soHlaziyo lweZiseko zeMpilo kunyaka-mali ka-2025/26, igosa lolwamkelo lesebe lephondo elichaphazelekayo kumele, kwifomathi kwaye kwiintsuku eziqingqwe nguNongxowa weSizwe, ligqithisele kwigosa lothumelo, kunongxowa wephondo ochaphazelekayo nakuNongxowa weSizwe— (i) (ii) iinkqubo zolakhiwo kusenzelwa isicwangciso solawulo lweziseko zolwakhiwo sazo zonke iinkqubo zolwakhiwo sexesha elingaka ngeminyaka eli-10; isicwangciso solawulo lwenkqubo yolwakhiwo, kuqukwa nendlela yogcino lwezakhiwo neeprojekthi ekujongwe ukuba ziqalise kwixesha lenkcitho-mali yaphakathi enyakeni; kwaye (iii) uxwebhu oludakaca indlela inkqubo yokuphathwa kwesiseko somsebenzi eza kwenziwa ngayo ephondweni nendlela eza kuphunyezwa ngayo siSigqeba seBhunga sephondo ngaphambili okanye emva kokuqalisa kwalo Mthetho. (b) Igosa lolwamkelo lesebe lephondo elichaphazelekayo kumele lilujonge uxwebhu, ekubhekiswa kulo kumhlathi (a)(iii), kwaye ukuba lukhona utshintsho olubalulekileyo kolu xwebu kunyaka-mali ka-2024/25, elo xwebhu luhlonyelweyo kumele luphunyezwe siSigqeba seBhunga lephondo ngaphambili kokuba lugqithiselwe kuNongxowa weSizwe zingaphelanga iintsuku ezili-14 emva kokuba lugunyazisiwe. kwakunye (5)(a) Icandelo B lomasipala lingasebenza ukuze kukwazeke ukufumaneka kweSibonelelo soPhuhliso lweZixeko, ekubhekiswa kulo kwiSigaba B sikaShedyuli 5, ngokufaka loLawulo neNtsebenziswano ngomhla wama-31 kweyeKhala 2024. isicelo kwiSebe 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

56 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 56 (b) The Department of Cooperative Governance must determine the form of the application, including the minimum qualifying conditions. (c) The Department of Cooperative Governance must submit, by 1 October 2024, to the National Treasury for comment, a list of any proposed additional qualifying municipalities and any municipalities that have failed to meet the qualifying conditions to continue to qualify for approval. (d) A municipality that is informed by the Department of Cooperative Governance that it has qualified for the Integrated Urban Development Grant, must submit to the Department of Cooperative Governance— 5 (i) by 31 March 2025, a first draft of its three-year capital programme and the 10 10-year Capital Expenditure Framework; and (ii) by 30 May 2025, the final versions of its three-year capital programme and the 10-year Capital Expenditure Framework, which must be evaluated by the Department of Cooperative Governance after consultation with relevant stakeholders. (6)(a) A provincial treasury must, in respect of the 2025/26 financial year— (i) on the same date that its budget for the 2025/26 financial year is tabled in the 15 provincial legislature; or (ii) on a date not later than 13 June 2025 approved by the National Treasury, publish a notice in the Gazette containing the information set out in section 29(2)(a). 20 (b) This subsection continues in force until 13 June 2025. Transfers before commencement of Division of Revenue Act for 2025/26 financial year 27. (1) Despite the Division of Revenue Act for the 2025/26 financial year not having commenced on 1 April 2025, the National Treasury may determine that an amount, not exceeding 45 per cent of the total amount of each— (a) equitable share in terms of section 4(1), be transferred to the relevant province; (b) equitable share in terms of section 5(1), be transferred to the relevant (c) municipality; and allocation made in terms of section 7(1) or 8(1), as the case may be, be transferred to the relevant province or municipality. (2) An amount transferred in terms of subsection (1)(c) is, with the necessary changes, subject to the applicable framework for the 2024/25 financial year and the other requirements of this Act, as if it is an amount of an allocation for the 2024/25 financial year. DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY CHAPTER 5 Duties of municipalities 28. (1)(a) In addition to the requirements of the Municipal Finance Management Act, the accounting officer of a category C municipality must, within 10 days after this Act takes effect, submit to the National Treasury, the relevant provincial treasury and all category B municipalities within that municipality’s area of jurisdiction, the budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, for the 2024/25 financial year, the 2025/26 financial year and the 2026/27 financial year, except if submitted in terms of any other legislation before the end of the 10-day period. (b) The budget must indicate all allocations from its equitable share and conditional allocations to be transferred to each category B municipality within the category C 25 30 35 40 45 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 57 57 (b) ISebe loLawulo neNtsebenziswano kumele liqingqe ifom yofako-sicelo, iquke neyona mibandela mincinci yokungena. (c) ISebe loLawulo neNtsebenziswa kumele ligqithise, ngomhla woku-1 kweyeDwarha 2024, kuNongxowa weSizwe ukuze avakalise izimvo zakhe, uluhlu lawo nawuphi na umasipala ongenayo kunye nawuphi na umasipala oye wasilela ukufikelela kwinqanaba lemibandela elifunekayo lamangenelo ukuze uqhubeke ukuya kwisigaba sokuphunyezwa. (d) Umasipala othe waziswa liSebe loLawulo ngeNtsebenziswano ukuba ukwazile iSibonelelo soPhuhliso lweZixeko, kumele ukufikelela kwinqanaba ugqithisele kwiSebe loLawulo neNtsebenziswano— lokuzuza (i) ngomhla wama-31 kweyoKwindla 2025, uyilo lokuqala lawo lwenkqubo yemali yeminyaka emithathu kunye neSiseko Somsebenzi seNkcitho yeMali seminyaka eli-10; kwaye (ii) ngomhla wama-30 kwekaCanzibe 2025, izicwangciso zokugqibela zenkqubo yemali yawo yeminyaka emithathu kunye neSiseko Somsebenzi seNkcitho yeMali loLawulo neNtsebenziswa emva kokuthethana namahlakani abandakanyekayo. eli-10, nekumele ziphononongwe seminyaka liSebe (6)(a) Unongxowa wephondo kumele, ngokumayelana nonyaka-mali ka-2025/26— lonyaka-mali ka-2025/26 (i) ngomhla omnye nalowo uhlahlolwabiwo-mali ludakacwa ngawo yindlu yowiso-mthetho yephondo; okanye (ii) ngomhla ongadlulanga kumhla we-13 kweyeSilimela 2025 iphunyeziwe isaziso esiqulathe ulwazi nguNongxowa weSizwe, apapashe kwiGazethi oludakacwe kwisolotya 29(2)(a). (b) Eli solotyana liyaqhubeka nonyanzeliso kude kube ngowe-13 kweyeSilimela 2025. Iintlawulo ngaphambili kokuqala koMthetho woLwabiwo lweNgeniso lonyaka- mali ka-2025/26 27. (1) Nangona uMthetho woLwabiwo lweNgeniso yonyaka-mali ka-2025/26 kungenzeka lube aluqalisanga ngomhla woku-1 kweTshazimpunzi 2025, uNongxowa weSizwe unako ukuqingqa ukuba nawuphi na umyinge, ongagqithanga kwiiphesenti ezingama-45 zomyinge opheleleyo ngamnye— (a) wolwabiwo olufanelekileyo ngokwemimiselo yesolotya 4(1), mawuthu- nyelwe kwiphondo elichaphazelekayo; (b) wolwabiwo olufanelekileyo ngokwemimiselo yesolotya 5(1), mawuthu- nyelwe kumasipala ochaphazelekayo; kwaye (c) ulwabiwo-mali olenziwe ngokwemimiselo yesolotya 7(1) okanye 8(1), ngokuya ngalo meko, maluthunyelwe kwiphondo okanye kumasipala ochaphazelekayo. (2) Umyinge othunyelweyo ngokwemimiselo yesolotyana (1)(c) ngotshintsho oluyimfuneko, uxhomekeke kwisiseko somsebenzi esifanelekileyo sonyaka-mali ka- 2024/25 kunye nazo naziphi na izinto eziza kuthi zifuneke zalo Mthetho, ngokungathi ngumyinge wolwabiwo-mali lonyaka-mali ka-2024/25. ISAHLUKO 5 IMISEBENZI NAMANDLA OOMASIPALA, OONONGXOWA BAMAPHONDO KWAKUNYE NONONGXOWA WESIZWE Imisebenzi yoomasipala 28. (1)(a) Ukongeza kwiimfuno zoMthetho wokuPhathwa kweeMali zikaMasipala, igosa lobalo lecandelo C lomasipala kumele, zingaphelanga iintsuku ezili-10 emva kokuba lo Mthetho uqalisile ukusebenza, ligqithisele kuNongxowa weSizwe, kunongxowa wephondo kwakunye nakubo bonke oomasipala becandelo B abakumda wokusebenza waloo masipala, ludakaciwe ngokuhambelana nesolotya 16 loMthetho wokuPhathwa kweeMali zikaMasipala, kunyaka-mali ka-2024/25, kunyaka-mali ka-2025/26 nakunyaka-mali ka-2026/27, ngaphandle kokuba lugqithiselwe ngokwemimiselo yawo nawuphi na omnye umthetho ngaphambili kokuphela kwexesha elizintsuku ezili-10. uhlahlolwabiwo-mali, nanjengoko (b) Uhlahlolwabiwo-mali kumele lubonakalise lonke ulwabiwo-mali ukusukela kulwabiwo olufanelekileyo kunye nolwabiwo-mali olunemibandela oluza kuthunyelwa 5 10 15 20 25 30 35 40 45 50 55 This gazette is also available free online at www.gpwonline.co.za

60 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 Duties and powers of provincial treasuries 60 29. (1) A provincial treasury must reflect allocations listed in Part A of Schedule 5 to the province separately in the appropriation Bill of the province. (2)(a) A provincial treasury must not later than seven working days after this Act takes effect, publish by notice in the Gazette— (i) (ii) (iii) (iv) (v) the indicative allocation per municipality for every allocation to be made by the province to municipalities from the province’s own funds and from conditional allocations to the province; the indicative allocation to be made per school and per hospital in the province in the format determined by the National Treasury; the indicative allocation to any national or provincial public entity for the implementation of a programme funded by an allocation in Part A of Schedule 5 on behalf of a province or for assistance provided to the province in implementing the programme; the envisaged division of the allocation envisaged in subparagraphs (i) and (ii), in respect of each municipality, school and hospital, for the 2025/26 financial year and the 2026/27 financial year; and the conditions and other information in respect of the allocations, referred to in subparagraphs (i), (ii) and (iii), to facilitate performance measurement and the use of required inputs and outputs. (b) The allocations referred to in paragraph (a) must be regarded as final when the provincial appropriation Act takes effect or, if published on a later date, on the date of publication of the notice. (c) If the provincial legislature amends its appropriation Bill, the provincial treasury must publish amended allocations and budgets, by notice in the Gazette, within 14 working days after the appropriation Act takes effect, and those allocations and budget must be regarded as final. (d) Allocations to municipalities in terms of subsection (2)(a) must be consistent with the terms of any agreement concluded between the province and a municipality. (3)(a) Despite subsection (2) or any other legislation, a provincial treasury may, in accordance with a framework determined by the National Treasury, amend the allocations referred to in subsection (2). (b) Any amendments to the allocations published in terms of subsection (2)(a) or (c) must be published, by notice in the Gazette, not later than 3 February 2025 or such later date as approved by the National Treasury and takes effect on the date of publication. (4) A provincial treasury must, as part of its report in terms of section 40(4)(b) and (c) of the Public Finance Management Act, in the format determined by the National Treasury, report on— (a) actual transfers received by the province from national departments and actual expenditure on such transfers, excluding Schedule 4 allocations, up to the end of that month; and (b) actual transfers made by the province to municipalities and public entities and actual expenditure by municipalities and public entities on such transfers, based on the latest information available from municipalities and public entities at the time of reporting. (5)(a) A provincial treasury must— (i) ensure that a payment schedule, or any amendment thereof, is agreed between each provincial department and receiving institution envisaged in subsection (2)(a); ensure that transfers are made promptly to the relevant receiving officer in terms of the agreed payment schedule; and (ii) 5 10 15 20 25 30 35 40 45 50 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 61 Imisebenzi namandla oonongxowa bamaphondo 61 29. (1) Unongxowa wephondo kumele abonise ulwabiwo-mali oludweliswe kwiSigaba A sikaShedyuli 5 kwiphondo lwahlukile kuMthetho-vavanyo wolwabiwo lephondo. (2)(a) Unongxowa wephondo kumele iintsuku ezisixhenxe zomsebenzi emva kokuba lo Mthetho uqalisile ukusebenza, apapashe isaziso kwiGazethi— zingaphelanga (i) (ii) (iii) esibonisa ulwabiwo-mali lomasipala ngamnye ngolwabiwo-mali oluza kwenziwa liphondo koomasipala ngemali esuka kwingxowa yephondo nesuka kulwabiwo-mali olunemibandela lwephondo; esibonisa ulwabiwo-mali oluza kwenziwa kwisikolo ngasinye nakwisibhedlele ngasinye ephondweni kwifomathi eza kuthi iqingqwe nguNongxowa weSizwe; esibonisa ulwabiwo-mali oluya kulo naliphi na iqumrhu likarhulumente wesizwe okanye owephondo ukuze kwenziwe inkqubo exhaswe ngemali yolwabiwo-mali leSigaba A sikaShedyuli 5 egameni lephondo okanye loncedo lesindululo esiya ephondweni ukuze kwenziwe inkqubo; (iv) ulahlulo oludakacwe lolwabiwo-mali (ii), ngokumayelana nomasipala ngamnye, isikolo ngasinye kwakunye nesibhedlele ngasinye, kunyaka-mali ka-2025/26 nakunyaka-mali ka-2026/27; kunye (v) nemibandela nolunye ulwazi ngokumayelana nolwabiwo-mali, ekubhekiswa kulo kwimihlathana (i), (ii) kunye (iii), ukuququzelela iindlela zokumentesha ukuhamba komsebenzi nokusetyenziswa kwamagalelo angenayo naphumayo. kwimihlathana kunye (i) (b) Ulwabiwo-mali ekubhekiswa kulo kumhlathi (a) kumele luthathwe njengelona lokugqibela xa uMthetho wokwahlulwa wamaphondo uqalisa ukusebenza okanye, ukuba upapashwe ngomnye umhla, ngomhla wopapasho lwesaziso. (c) Ukuba indlu yowiso-mthetho yephondo iwuhlomele uMthetho-vavanyo wawo, unongxowa wephondo kumele apapashe ulwabiwo-mali oluhlonyelweyo kunye nohlahlolwabiwo-mali, ngesaziso kwiGazethi, iintsuku ezili-14 zokusebenza emva kokuba uqalisile ukusebenza uMthetho wokwahlulwa, kwaye olo lwabiwo-mali nolo hlahlolwabiwo-mali kumele athathwe njengawokugqibela. zingaphelanga (d) Ulwabiwo-mali loomasipala ngokwemimiselo yesolotyana (2)(a) kumele ihambelane nemimiselo yaso nasiphi na isivumelwano esiququnjelwe phakathi kwephondo nomasipala. (3)(a) Nangona likhona isolotyana (2) okanye nawo nawuphi na omnye umthetho, unongxowa wephondo yena unako, ngokuhambelana nesiseko somsebenzi esiqingqwe nguNongxowa weSizwe, ukuhlomela ulwabiwo-mali ekubhekiswa kulo kwisolotyana (2). (b) Naziphi na (2)(a) ezipapashwe ngokwemimiselo kwiGazethi, yesolotyana ungagqithanga umhla wesi-3 kweyoMqungu 2025 okanye ngaloo mhla ophunyezwe nguNongxowa weSizwe uze uqalise ukusebenza ngomhla wopapasho. izihlomelo kulwabiwo-mali okanye zipapashwe, ngesaziso kumele (c) (4) Unongxowa wephondo, njengenxalenye yengxelo yakhe ngokwemimiselo loMthetho wokuPhathwa kweeMali zikaMasipala, yesolotya 40(4)(b) kunye (c) kwifomathi eqingqwe nguNongxowa weSizwe, kumele anike ingxelo— (a) ngezona ntlawulo ezithe zafunyanwa liphondo zisuka kumasebe wesizwe kwakunye nenkcitho yokwenene yezo ntlawulo, ngaphandle kukaShedyuli 4, kude kube sekupheleni kwaloo nyanga; kunye (b) nezona ntlawulo ezenziweyo liphondo koomasipala nakumaqumrhu karhulumente kwakunye neyona nkcitho yokwenene eyenziwe ngoomasipala namaqumrhu karhulumente ngezo ntlawulo, ngokuxhomekeka kulwazi lwamvanje olusuka koomasipala nakumaqumrhu karhulumente ngexesha lokunikeza ingxelo. (5)(a) Unongxowa wephondo kumele— (i) aqinisekise ukuba ishedyuli yentlawulo, okanye nasiphi na isihlomelo, kuvunyelwana ngaso phakathi kwesebe lephondo ngalinye kwakunye neziko elizuzayo elidakacwe kwisolotyana (2)(a); aqinisekise ukuba iintlawulo zenziwa ngokukhawuleza kwelo gosa lolwamkelo elichaphazelekayo ngokwemimiselo ekuvunyelwene ngayo kwishedyuli yentlawulo; aze (ii) 5 10 15 20 25 30 35 40 45 50 55 60 This gazette is also available free online at www.gpwonline.co.za

62 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 62 (iii) submit the payment schedules to the National Treasury within 14 days after this Act takes effect and any amended payment schedule, agreed to, within 14 days of it being agreed to. (b) If a provincial department and receiving institution do not agree to a payment schedule in time for submission to the National Treasury, the provincial treasury must, after consultation with the transferring officer, determine the payment schedule. (6) If a provincial treasury fails to make a transfer in terms of subsection (5)(a), the relevant receiving officer may request the provincial treasury to immediately make the transfer or to provide written reasons, within three working days, as to why the transfer has not been made. (7) If a provincial treasury fails to make the transfer requested by the receiving officer or provide reasons in terms of subsection (6), or the receiving officer disputes the reasons provided by the provincial treasury as to why the transfer has not been made, the receiving officer may request the National Treasury to investigate the matter. 5 10 (8) On receipt of a request in terms of subsection (7), the National Treasury must— 15 (a) consult the transferring officer on the matter; (b) investigate the matter, assess any reasons given by the provincial treasury as to why the transfer was not made; (c) direct the provincial treasury to immediately effect the transfer or provide reasons to the receiving officer, confirming why the provincial treasury was correct in not making the transfer; and (d) advise the provincial treasury and the receiving officer as to what steps must be taken to ensure the transfer. Duties and powers of National Treasury 30. (1) The National Treasury must, within 14 days after this Act takes effect, submit a notice to all transferring officers containing the details of the primary bank accounts of each province and municipality. (2) The National Treasury must, together with the statement envisaged in section 32(2) of the Public Finance Management Act, publish a report on actual transfers of all allocations listed in Schedules 4, 5, 6 and 7 or made in terms of section 25. (3) The National Treasury may include in a report on the equitable share and conditional allocations in terms of this Act, any report it publishes— (a) (b) that aggregates statements published by provincial treasuries envisaged in section 71(7) of the Municipal Finance Management Act; and in respect of municipal finances. 20 25 30 35 CHAPTER 6 GENERAL Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations 31. (1) An organ of state involved in an intergovernmental dispute regarding any 40 provision of this Act or any division of revenue matter or allocation must— (a) comply with section 41 of the Constitution and Chapter 4 of the Intergovern- (b) mental Relations Framework Act, 2005 (Act No. 13 of 2005); and if it decides to institute judicial proceedings against another organ of state, within 10 working days of its decision, notify the National Treasury, the relevant provincial treasury, the Department of Cooperative Governance and the Auditor-General, of the details of compliance with Chapter 4 of the 45 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 63 63 (iii) agqithisele ezo shedyuli zentlawulo kuNongxowa weSizwe zingaphelanga iintsuku ezili-14 emva kokuba lo Mthetho uqalisile ukusebenza kwaye nayiphi na ishedyuli yentlawulo ehlonyelweyo, ekuvunyelwene ngayo, zingaphelanga iintsuku ezili-14 zayo kuvunyelwene. (b) Ukuba isebe lephondo neziko lolwamkelo azivumelani ngeshedyuli yentlawulo kwangexesha kude kufike ixesha lokugqithisela kuNongxowa weSizwe, unongxowa wephondo kumele, emva kokuthethana negosa lothumelo, aqingqe ngokwakhe ishedyuli yentlawulo. (6) Ukuba unongxowa wephondo uyasilela ukwenza intlawulo ngokwemimiselo yesolotyana (5)(a), igosa lolwamkelo elichaphazelekayo linako ukucela unongxowa wephondo ukuba enze intlawulo ngokukhawuleza okanye anike izizathu ezibhaliweyo, zingaphelanga iintsuku ezintathu zomsebenzi, acacise ukuba kutheni ingekahlawulwa imali. (7) Ukuba unongxowa wephondo uyasilela ukwenza intlawulo ecelwe ligosa lolwamkelo okanye ukunika izizathu ngokwemimiselo yesolotyana (6), okanye igosa lolwamkelo alizamkeli izizathu ezibekwa ngunongxowa wephondo zokuba kutheni igosa lolwamkelo lingacela uNongxowa weSizwe ukuba intlawulo ingekenziwa, awuphande lo mba. (8) Xa sifika isicelo ngokwemimiselo yesolotyana (7), uNongxowa weSizwe kumele— (a) athethe negosa lothumelo ngalo mba; (b) awuphande lo mba, aphonononge izizathu ezibekwe ngunongxowa wephondo (c) zokuba kutheni engayenzanga intlawulo; ayalele unongxowa wephondo ukuba enze intlawulo ngokukhawuleza okanye anike izizathu kwigosa lolwamkelo, ezingqinisisa ukuba kutheni unongxowa wephondo ebelungile ngokungayenzi intlawulo; kwaye (d) acebise unongxowa wephondo kwakunye negosa lolwamkelo ngamanyathelo ekumele bawathabathe ukuqinisekisa intlawulo. Imisebenzi namandla kaNongxowa weSizwe 30. (1) UNongxowa weSizwe kumele, zingaphelanga iintsuku ezili-14 emva kokusebenza kwalo Mthetho, agqithise isaziso kuwo onke amagosa othumelo esiqulathe iinkcukacha zee-akhawunti zebhanki zephondo ngalinye kunye nomasipala ngamnye. (2) UNongxowa weSizwe kumele, kunye nengxelo edakacwe kwisolotya 32(2) loMthetho wokuPhathwa kweeMali zikaRhulumente, apapashe ingxelo yeyona ntlawulo yokwenene yalo lonke ulwabiwo-mali oludweliswe kwiiShedyuli 4, 5, 6 kunye 7 okanye ezenziwe ngokwemimiselo yesolotya 25. (3)uNongxowa weSizwe unako ukuquka ingxelo yolwabiwo olufanelekileyo kunye neyolwabiwo-mali olunemibandela ngokwemimiselo yalo Mthetho, nayiphi na ingxelo ayipapashayo— 5 10 15 20 25 30 35 (a) equka iingxelo zoonongxowa bamaphondo ezidakacwe kwisolotya 71(7) 40 loMthetho wokuPhathwa kweeMali zikaMasipala; kwaye (b) engokumayelana neemali zikamasipala. ISAHLUKO 6 GABALALA Amatyala eendleko ezenziweyo ngexesha kusaphulwa imigomo yorhulumente wentsebenziswano kwakunye nobudlelwane nabanye koorhulumente 45 (1) 31. Inqanaba likarhulumente elichaphazelekayo kwingxabano ephakathi koorhulumente ngokumayelana nesindululo salo Mthetho okanye naluphi na ulwabiwo lwemiba yengeniso okanye ulwabiwo-mali kumele— (a) lithobele isolotya 41 loMgaqo-siseko kunye neSahluko 4 soMthetho weSiseko Somsebenzi soBudlelwane Phakathi kooRhulumente, ka-2005 (uMthetho No. 13 ka-2005); kwaye (b) ukuba ligqiba ekumangaleni libe limangalela inqanaba likarhulumente, zingaphelanga iintsuku ezili-10 zomsebenzi, kumele lazise uNongxowa iSebe loLawulo weSizwe, unongxowa wephondo elichaphazelekayo, lweNtsebenziswano kwakunye noMphicothi weSizwe (Auditor-General), soMthetho weSiseko ngeenkcukacha zokuthotyelwa kweSahluko 4 50 55 This gazette is also available free online at www.gpwonline.co.za

1. National share includes conditional allocations to provincial and local spheres, general fuel 1. levy sharing with metropolitan municipalities, debt-service costs, the contingency reserve 1. and provisional allocations

2. The direct charges for the provincial equitable share are netted out SCHEDULE 2 DETERMINATION OF EACH PROVINCE'S EQUITABLE SHARE OF THE PROVINCIAL SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (as a direct charge against the National Revenue Fund) Province Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A Column B 2024/25 R'000 78 093 492 33 090 807 127 992 244 121 145 053 69 624 859 49 499 498 16 142 917 42 815 602 62 071 168 Forward Estimates 2025/26 2026/27 R'000 81 550 032 34 582 024 133 770 871 126 359 814 72 925 123 51 738 590 16 905 233 44 881 770 64 728 396 R'000 84 494 979 36 187 895 139 994 304 131 972 012 76 481 608 54 149 998 17 726 629 47 108 870 67 587 920 600 475 640 627 441 853 655 704 215 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 69 69 ISHEDYULI 1 ISABELO SENGENISO EFANELEKILEYO EQOKELELWE KWIZIGABA ZOZITHATHU ZORHULUMENTO Izigaba zikaRhulumente Umhlathi A Umhlathi B 2024/25 R'000 Uqikelelo oluze ngaphambili 2025/26 R'000 2026/27 R'000 1 434 313 321 600 475 640 101 177 734 Elizweni1,2 Kumaphondo Koomasipala Iyonke

1. Isabelo sezwelonke siquka izabelo ezixhomekeke kwiimeko eziya kwinqwanqwa lamaphondo neloomasipala, umrhumo wezinto ezinjengepetroli, usabelana noomasipala abambaxa, iindleko zokuhlawulwa kwamatyala, imali kaxakeka nezabelo-mali zethutyana.

2. Iimali ezitsalwa ngqo zesabelo esifanelekileyo sephondo sezitsalwe irhafu. 1 522 047 226 627 441 853 106 087 022 2 135 966 695 2 255 576 101 1 606 856 491 655 704 215 110 661 361 2 373 222 067 ISHEDYULI 2 UKUQINGQWA KWESABELO ESIFANELEKILEYO SEPHONDO NGALINYE KWISABELO SEPHONDO SENGENISO EQOKELELWE ELIZWENI LONKE (sitsalwa ngqo kwiNgxowa-mali yeNgeniso yeSizwe) Iphondo Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape IYONKE Umhlathi A Umhlathi B 2024/25 R'000 78 093 492 33 090 807 127 992 244 121 145 053 69 624 859 49 499 498 16 142 917 42 815 602 62 071 168 Uqikelelo Oluze Ngaphambili 2025/26 2026/27 R'000 81 550 032 34 582 024 133 770 871 126 359 814 72 925 123 51 738 590 16 905 233 44 881 770 64 728 396 R'000 84 494 979 36 187 895 139 994 304 131 972 012 76 481 608 54 149 998 17 726 629 47 108 870 67 587 920 600 475 640 627 441 853 655 704 215 This gazette is also available free online at www.gpwonline.co.za

70 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 70 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality EASTERN CAPE A A BUF Buffalo City NMA Nelson Mandela Bay EC101 Dr Beyers Naude EC102 Blue Crane Route EC104 Makana EC105 Ndlambe EC106 EC108 Kouga EC109 Kou-Kamma DC10 B B B B B B B C Total: Sarah Baartman Municipalities Sundays River Valley Sarah Baartman District Municipality EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC129 Raymond Mhlaba DC12 Amathole District Municipality B B B B B B C Total: Amathole Municipalities Inxuba Yethemba Intsika Yethu EC131 EC135 EC136 Emalahleni EC137 Dr. A.B. Xuma EC138 EC139 Enoch Mgijima DC13 B B B B B B C Total: Chris Hani Municipalities Sakhisizwe Chris Hani District Municipality Senqu EC141 Elundini EC142 EC145 Walter Sisulu DC14 B B B C Total: Joe Gqabi Municipalities Joe Gqabi District Municipality EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 O.R. Tambo District Municipality B B B B B C Total: O.R. Tambo Municipalities EC441 Matatiele EC442 Umzimvubu EC443 Winnie Madikizela-Mandela EC444 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Total: Alfred Nzo Municipalities National Financial Year Column A Column B 2024/25 R'000 Forward Estimates 2025/26 R'000 2026/27 R'000 1 218 324 1 523 361 1 298 635 1 643 573 1 381 886 1 775 087 121 571 71 200 129 656 136 636 117 539 192 664 69 003 111 120 949 389 327 167 340 893 55 432 138 370 108 015 226 658 1 140 317 2 336 852 57 496 208 343 161 888 194 093 88 876 243 341 736 966 1 691 003 200 668 196 724 80 712 377 427 855 531 346 720 203 985 348 923 241 156 460 442 1 193 994 2 795 220 320 321 289 930 359 441 165 408 779 701 1 914 801 126 403 73 285 134 913 141 940 122 707 203 746 71 946 112 927 987 867 323 549 337 059 54 983 136 786 106 822 223 845 1 204 982 2 388 026 58 990 206 051 159 967 191 982 88 002 244 771 778 541 1 728 304 199 337 195 162 82 802 398 021 875 322 343 108 202 150 345 648 238 062 464 075 1 263 903 2 856 946 317 882 286 840 356 151 163 128 824 699 1 948 700 130 353 74 582 139 266 146 192 127 204 214 723 74 473 113 947 1 020 740 310 893 323 777 53 118 131 397 102 691 214 676 1 275 672 2 412 224 59 735 198 032 153 560 184 555 84 760 240 940 821 440 1 743 022 192 820 188 420 83 825 418 930 883 995 329 996 194 864 332 948 228 166 458 103 1 336 259 2 880 336 307 006 275 791 343 179 156 149 870 977 1 953 102 Total: Eastern Cape Municipalities 13 284 481 13 727 373 14 050 392 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 71 71 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umaspala EASTERN CAPE A A BUF Buffalo City NMA Nelson Mandela Bay EC101 Dr Beyers Naude EC102 Blue Crane Route EC104 Makana EC105 Ndlambe EC106 EC108 Kouga EC109 Kou-Kamma DC10 B B B B B B B C Iyonke: ooMasipala baseSarah Baartman Sundays River Valley Sarah Baartman uMasipala oMbaxa EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC129 Raymond Mhlaba DC12 Amathole uMasipala oMbaxa B B B B B B C Iyonke: ooMasipala base-Amathole Inxuba Yethemba Intsika Yethu EC131 EC135 EC136 Emalahleni EC137 Dr. A.B. Xuma EC138 EC139 Enoch Mgijima DC13 B B B B B B C Iyonke: ooMasipala baseChris Hani Sakhisizwe Chris Hani uMasipala oMbaxa Senqu EC141 Elundini EC142 EC145 Walter Sisulu DC14 B B B C Iyonke: ooMasipala baseJoe Gqabi Joe Gqabi uMasipala oMbaxa EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 O.R. Tambo uMasipala oMbaxa B B B B B C Iyonke: ooMasipala base-O.R. Tambo EC441 Matatiele EC442 Umzimvubu EC443 Winnie Madikizela-Mandela EC444 Ntabankulu DC44 Alfred Nzo uMasipala oMbaxa B B B B C Iyonke: ooMasipala base-Alfred Nzo Unyaka-Mali weSizwe Umhlathi A Umhlathi B 2024/25 R'000 Uqikelelo Oluze Ngaphambili 2025/26 R'000 2026/27 R'000 1 218 324 1 523 361 1 298 635 1 643 573 1 381 886 1 775 087 121 571 71 200 129 656 136 636 117 539 192 664 69 003 111 120 949 389 327 167 340 893 55 432 138 370 108 015 226 658 1 140 317 2 336 852 57 496 208 343 161 888 194 093 88 876 243 341 736 966 1 691 003 200 668 196 724 80 712 377 427 855 531 346 720 203 985 348 923 241 156 460 442 1 193 994 2 795 220 320 321 289 930 359 441 165 408 779 701 1 914 801 126 403 73 285 134 913 141 940 122 707 203 746 71 946 112 927 987 867 323 549 337 059 54 983 136 786 106 822 223 845 1 204 982 2 388 026 58 990 206 051 159 967 191 982 88 002 244 771 778 541 1 728 304 199 337 195 162 82 802 398 021 875 322 343 108 202 150 345 648 238 062 464 075 1 263 903 2 856 946 317 882 286 840 356 151 163 128 824 699 1 948 700 130 353 74 582 139 266 146 192 127 204 214 723 74 473 113 947 1 020 740 310 893 323 777 53 118 131 397 102 691 214 676 1 275 672 2 412 224 59 735 198 032 153 560 184 555 84 760 240 940 821 440 1 743 022 192 820 188 420 83 825 418 930 883 995 329 996 194 864 332 948 228 166 458 103 1 336 259 2 880 336 307 006 275 791 343 179 156 149 870 977 1 953 102 Iyonke: ooMasipala baseEastern Cape 13 284 481 13 727 373 14 050 392 This gazette is also available free online at www.gpwonline.co.za

72 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 72 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality FREE STATE National Financial Year Column A Column B 2024/25 R'000 Forward Estimates 2025/26 R'000 2026/27 R'000 A MAN Mangaung 1 113 938 1 201 841 1 298 009 FS161 Letsemeng FS162 Kopanong FS163 Mohokare DC16 Xhariep District Municipality B B B C Total: Xhariep Municipalities FS181 Masilonyana Tokologo FS182 FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 B B B B B C Total: Lejweleputswa Municipalities Lejweleputswa District Municipality Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 B B B B B B C Total: Thabo Mofutsanyana Municipalities Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Total: Fezile Dabi Municipalities Fezile Dabi District Municipality 90 162 117 449 99 365 52 396 359 372 168 168 79 467 102 959 733 077 163 318 153 059 1 400 048 267 230 246 088 138 783 851 701 105 892 116 938 139 749 1 866 381 298 568 278 095 295 487 136 158 177 399 1 185 707 93 664 121 954 102 401 52 664 370 683 172 975 81 546 105 664 777 846 168 522 155 598 1 462 151 276 616 259 213 143 781 876 263 109 260 120 953 140 537 1 926 623 312 620 288 372 314 063 140 691 183 477 1 239 223 96 485 125 540 104 370 52 231 378 626 175 816 82 648 107 094 822 985 172 029 157 072 1 517 644 283 533 271 732 147 561 890 621 111 538 123 872 139 508 1 968 365 325 210 296 205 332 997 143 887 190 008 1 288 307 Total: Free State Municipalities 5 925 446 6 200 521 6 450 951 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 73 73 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umaspala FREE STATE Unyaka-Mali weSizwe Umhlathi A Umhlathi B 2024/25 Uqikelelo Oluze Ngaphambili 2025/26 2026/27 A MAN Mangaung 1 113 938 1 201 841 1 298 009 FS161 Letsemeng FS162 Kopanong FS163 Mohokare DC16 Xhariep uMasipala oMbaxa B B B C Iyonke: ooMasipala baseXhariep FS181 Masilonyana Tokologo FS182 FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 B B B B B C Iyonke: ooMasipala baseLejweleputswa Lejweleputswa uMasipala oMbaxa Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung Phumelela FS195 FS196 Mantsopa DC19 B B B B B B C Iyonke: ooMasipala baseThabo Mofutsanyana Thabo Mofutsanyana uMasipala oMbaxa FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Iyonke: ooMasipala baseFezile Dabi Fezile Dabi uMasipala oMbaxa 90 162 117 449 99 365 52 396 359 372 168 168 79 467 102 959 733 077 163 318 153 059 1 400 048 267 230 246 088 138 783 851 701 105 892 116 938 139 749 1 866 381 298 568 278 095 295 487 136 158 177 399 1 185 707 93 664 121 954 102 401 52 664 370 683 172 975 81 546 105 664 777 846 168 522 155 598 1 462 151 276 616 259 213 143 781 876 263 109 260 120 953 140 537 1 926 623 312 620 288 372 314 063 140 691 183 477 1 239 223 96 485 125 540 104 370 52 231 378 626 175 816 82 648 107 094 822 985 172 029 157 072 1 517 644 283 533 271 732 147 561 890 621 111 538 123 872 139 508 1 968 365 325 210 296 205 332 997 143 887 190 008 1 288 307 Iyonke: ooMasipala baseFree State 5 925 446 6 200 521 6 450 951 This gazette is also available free online at www.gpwonline.co.za

74 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 74 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality GAUTENG A A A EKU JHB TSH City of Ekurhuleni City of Johannesburg City of Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Total: Sedibeng Municipalities Sedibeng District Municipality GT481 Mogale City GT484 Merafong City GT485 Rand West City DC48 West Rand District Municipality B B B C Total: West Rand Municipalities National Financial Year Column A Column B 2024/25 R'000 Forward Estimates 2025/26 R'000 2026/27 R'000 5 534 652 7 571 601 4 287 120 1 142 879 172 049 217 143 309 742 1 841 813 647 792 305 514 466 457 244 123 1 663 886 5 971 405 8 169 095 4 625 428 1 225 804 185 364 230 183 320 017 1 961 368 698 911 327 280 499 207 250 687 1 776 085 6 449 217 8 822 758 4 995 539 1 314 392 199 912 243 305 330 886 2 088 495 754 835 350 406 533 845 256 817 1 895 903 Total: Gauteng Municipalities 20 899 072 22 503 381 24 251 912 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 75 75 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umaspala GAUTENG A A A EKU JHB TSH City of Ekurhuleni City of Johannesburg City of Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Iyonke: ooMasipala baseSedibeng Sedibeng uMasipala oMbaxa GT481 Mogale City GT484 Merafong City GT485 Rand West City DC48 West Rand uMasipala oMbaxa B B B C Iyonke: ooMasipala baseWest Rand Unyaka-Mali weSizwe Umhlathi A Umhlathi B 2024/25 Uqikelelo Oluze Ngaphambili 2025/26 2026/27 5 534 652 7 571 601 4 287 120 1 142 879 172 049 217 143 309 742 1 841 813 647 792 305 514 466 457 244 123 1 663 886 5 971 405 8 169 095 4 625 428 1 225 804 185 364 230 183 320 017 1 961 368 698 911 327 280 499 207 250 687 1 776 085 6 449 217 8 822 758 4 995 539 1 314 392 199 912 243 305 330 886 2 088 495 754 835 350 406 533 845 256 817 1 895 903 Iyonke: ooMasipala baseGauteng 20 899 072 22 503 381 24 251 912 This gazette is also available free online at www.gpwonline.co.za

76 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 76 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KWAZULU-NATAL A ETH eThekwini KZN212 uMdoni KZN213 uMzumbe KZN214 uMuziwabantu KZN216 Ray Nkonyeni B B B B C Total: Ugu Municipalities DC21 Ugu District Municipality KZN221 uMshwathi KZN222 uMngeni KZN223 Mpofana KZN224 iMpendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Total: uMgungundlovu Municipalities DC22 uMgungundlovu District Municipality KZN235 Okhahlamba KZN237 iNkosi Langalibalele KZN238 Alfred Duma B B B C Total: uThukela Municipalities DC23 uThukela District Municipality KZN241 eNdumeni KZN242 Nquthu KZN244 uMsinga KZN245 uMvoti B B B B C Total: uMzinyathi Municipalities DC24 uMzinyathi District Municipality KZN252 Newcastle KZN253 eMadlangeni KZN254 Dannhauser B B B C Total: Amajuba Municipalities DC25 Amajuba District Municipality National Financial Year Column A Column B 2024/25 R'000 Forward Estimates 2025/26 R'000 2026/27 R'000 4 827 914 5 208 897 5 625 695 182 950 171 112 123 326 302 729 667 211 1 447 328 139 899 105 408 48 961 50 398 822 072 87 712 97 995 749 708 2 102 153 167 007 245 836 325 368 614 024 1 352 235 70 647 188 876 232 162 186 113 519 485 1 197 283 540 119 39 936 120 689 222 325 923 069 181 999 168 548 122 379 308 450 704 998 1 486 374 140 403 110 647 49 526 50 094 879 493 87 629 98 022 787 450 2 203 264 165 477 244 341 328 087 649 213 1 387 118 72 887 186 478 230 293 186 714 549 041 1 225 413 563 790 39 692 119 066 231 021 953 569 176 425 161 044 118 220 309 120 744 121 1 508 930 137 846 115 426 49 193 48 551 940 126 85 496 95 798 827 715 2 300 151 159 481 236 533 324 076 685 599 1 405 689 74 339 178 773 222 294 183 193 579 441 1 238 040 584 127 38 469 114 044 239 622 976 262 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 77 77 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umaspala KWAZULU-NATAL A ETH eThekwini KZN212 uMdoni KZN213 uMzumbe KZN214 uMuziwabantu KZN216 Ray Nkonyeni B B B B C Iyonke: ooMasipala base-Ugu DC21 Ugu uMasipala oMbaxa KZN221 uMshwathi KZN222 uMngeni KZN223 Mpofana KZN224 iMpendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Iyonke: ooMasipala base-uMgungundlovu DC22 uMgungundlovu uMasipala oMbaxa KZN235 Okhahlamba KZN237 iNkosi Langalibalele KZN238 Alfred Duma B B B C Iyonke: ooMasipala base-uThukela DC23 uThukela uMasipala oMbaxa KZN241 eNdumeni KZN242 Nquthu KZN244 uMsinga KZN245 uMvoti B B B B C Iyonke: ooMasipala base-uMzinyathi DC24 uMzinyathi uMasipala oMbaxa KZN252 Newcastle KZN253 eMadlangeni KZN254 Dannhauser B B B C Iyonke: ooMasipala base-Amajuba DC25 Amajuba uMasipala oMbaxa Unyaka-Mali weSizwe Umhlathi A Umhlathi B 2024/25 Uqikelelo Oluze Ngaphambili 2025/26 2026/27 4 827 914 5 208 897 5 625 695 182 950 171 112 123 326 302 729 667 211 1 447 328 139 899 105 408 48 961 50 398 822 072 87 712 97 995 749 708 2 102 153 167 007 245 836 325 368 614 024 1 352 235 70 647 188 876 232 162 186 113 519 485 1 197 283 540 119 39 936 120 689 222 325 923 069 181 999 168 548 122 379 308 450 704 998 1 486 374 140 403 110 647 49 526 50 094 879 493 87 629 98 022 787 450 2 203 264 165 477 244 341 328 087 649 213 1 387 118 72 887 186 478 230 293 186 714 549 041 1 225 413 563 790 39 692 119 066 231 021 953 569 176 425 161 044 118 220 309 120 744 121 1 508 930 137 846 115 426 49 193 48 551 940 126 85 496 95 798 827 715 2 300 151 159 481 236 533 324 076 685 599 1 405 689 74 339 178 773 222 294 183 193 579 441 1 238 040 584 127 38 469 114 044 239 622 976 262 This gazette is also available free online at www.gpwonline.co.za

78 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 78 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KZN261 eDumbe KZN262 uPhongolo KZN263 AbaQulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Total: Zululand Municipalities DC26 Zululand District Municipality KZN271 uMhlabuyalingana KZN272 Jozini KZN275 Mtubatuba KZN276 Big Five Hlabisa B B B B C Total: uMkhanyakude Municipalities DC27 uMkhanyakude District Municipality KZN281 uMfolozi KZN282 uMhlathuze KZN284 uMlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B C Total: King Cetshwayo Municipalities DC28 King Cetshwayo District Municipality KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Total: iLembe Municipalities DC29 iLembe District Municipality KZN433 Greater Kokstad KZN434 uBuhlebezwe KZN435 uMzimkhulu KZN436 Dr Nkosazana Dlamini Zuma B B B B C Total: Harry Gwala Municipalities DC43 Harry Gwala District Municipality National Financial Year Column A Column B 2024/25 R'000 Forward Estimates 2025/26 R'000 2026/27 R'000 104 192 192 178 215 636 211 260 218 026 670 187 1 611 479 242 421 259 516 245 141 155 064 620 064 1 522 206 186 274 556 251 253 981 103 227 126 325 720 633 1 946 691 243 588 276 746 204 167 119 979 788 188 1 632 668 85 848 146 644 259 309 170 740 491 837 1 154 378 103 192 191 306 217 209 207 702 213 971 708 723 1 642 103 240 699 256 848 242 465 153 387 655 524 1 548 923 183 824 586 212 251 316 101 468 124 405 758 615 2 005 840 243 364 290 639 202 047 118 778 834 819 1 689 647 87 738 145 236 257 466 169 307 519 538 1 179 285 99 414 185 615 214 251 197 873 203 295 748 495 1 648 943 232 654 247 095 233 043 147 474 691 916 1 552 182 176 112 614 901 241 711 96 676 118 837 799 910 2 048 147 237 347 303 210 194 363 114 351 883 739 1 733 010 88 359 139 891 248 853 163 360 547 904 1 188 367 Total: KwaZulu-Natal Municipalities 19 717 404 20 530 433 21 225 416 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 79 79 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umaspala KZN261 eDumbe KZN262 uPhongolo KZN263 AbaQulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Iyonke: ooMasipala baseZululand DC26 Zululand uMasipala oMbaxa KZN271 uMhlabuyalingana KZN272 Jozini KZN275 Mtubatuba KZN276 Big Five Hlabisa B B B B C Iyonke: ooMasipala base-uMkhanyakude DC27 uMkhanyakude uMasipala oMbaxa KZN281 uMfolozi KZN282 uMhlathuze KZN284 uMlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B C Iyonke: ooMasipala baseKing Cetshwayo DC28 King Cetshwayo uMasipala oMbaxa KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Iyonke: ooMasipala base-iLembe DC29 iLembe uMasipala oMbaxa KZN433 Greater Kokstad KZN434 uBuhlebezwe KZN435 uMzimkhulu KZN436 Dr Nkosazana Dlamini Zuma B B B B C Iyonke: ooMasipala baseHarry Gwala DC43 Harry Gwala uMasipala oMbaxa Unyaka-Mali weSizwe Umhlathi A Umhlathi B 2024/25 Uqikelelo Oluze Ngaphambili 2025/26 2026/27 104 192 192 178 215 636 211 260 218 026 670 187 1 611 479 242 421 259 516 245 141 155 064 620 064 1 522 206 186 274 556 251 253 981 103 227 126 325 720 633 1 946 691 243 588 276 746 204 167 119 979 788 188 1 632 668 85 848 146 644 259 309 170 740 491 837 1 154 378 103 192 191 306 217 209 207 702 213 971 708 723 1 642 103 240 699 256 848 242 465 153 387 655 524 1 548 923 183 824 586 212 251 316 101 468 124 405 758 615 2 005 840 243 364 290 639 202 047 118 778 834 819 1 689 647 87 738 145 236 257 466 169 307 519 538 1 179 285 99 414 185 615 214 251 197 873 203 295 748 495 1 648 943 232 654 247 095 233 043 147 474 691 916 1 552 182 176 112 614 901 241 711 96 676 118 837 799 910 2 048 147 237 347 303 210 194 363 114 351 883 739 1 733 010 88 359 139 891 248 853 163 360 547 904 1 188 367 Iyonke: ooMasipala baKwaZulu-Natal 19 717 404 20 530 433 21 225 416 This gazette is also available free online at www.gpwonline.co.za

80 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 80 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality LIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mopani District Municipality B B B B B C Total: Mopani Municipalities LIM341 Musina LIM343 Thulamela LIM344 Makhado LIM345 Collins Chabane DC34 Vhembe District Municipality B B B B C Total: Vhembe Municipalities LIM351 Blouberg LIM353 Molemole LIM354 Polokwane LIM355 Lepele-Nkumpi DC35 B B B B C Total: Capricorn Municipalities Capricorn District Municipality LIM361 Thabazimbi LIM362 Lephalale LIM366 Bela-Bela LIM367 Mogalakwena LIM368 Modimolle-Mookgophong DC36 Waterberg District Municipality B B B B B C Total: Waterberg Municipalities LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM476 Fetakgomo Tubatse DC47 B B B B C Total: Sekhukhune Municipalities Sekhukhune District Municipality National Financial Year Column A Column B 2024/25 R'000 Forward Estimates 2025/26 R'000 2026/27 R'000 396 848 385 877 551 492 216 586 173 864 1 343 490 3 068 157 229 123 622 657 509 837 513 239 1 474 623 3 349 479 246 266 187 593 1 407 843 336 507 814 002 2 992 211 145 380 241 654 137 989 609 555 154 561 154 761 1 443 900 201 842 377 690 363 154 617 179 1 139 344 2 699 209 394 031 383 586 554 078 216 560 172 850 1 424 252 3 145 357 232 462 622 909 511 679 511 443 1 564 097 3 442 590 244 154 186 040 1 481 766 332 634 854 598 3 099 192 156 118 254 298 144 215 625 166 161 999 157 757 1 499 553 200 571 374 077 359 864 612 972 1 206 930 2 754 414 380 817 371 355 544 491 211 458 167 399 1 508 807 3 184 327 231 686 608 568 502 054 496 872 1 657 178 3 496 358 235 481 179 526 1 551 725 319 397 896 905 3 183 034 167 694 266 256 149 706 632 713 168 752 159 819 1 544 940 194 104 360 220 346 801 592 437 1 277 252 2 770 814 Total: Limpopo Municipalities 13 552 956 13 941 106 14 179 473 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 81 81 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umaspala LIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mopani uMasipala oMbaxa B B B B B C Iyonke: ooMasipala baseMopani LIM341 Musina LIM343 Thulamela LIM344 Makhado LIM345 Collins Chabane DC34 Vhembe uMasipala oMbaxa B B B B C Iyonke: ooMasipala baseVhembe LIM351 Blouberg LIM353 Molemole LIM354 Polokwane LIM355 Lepele-Nkumpi DC35 B B B B C Iyonke: ooMasipala baseCapricorn Capricorn uMasipala oMbaxa LIM361 Thabazimbi LIM362 Lephalale LIM366 Bela-Bela LIM367 Mogalakwena LIM368 Modimolle-Mookgophong DC36 Waterberg uMasipala oMbaxa B B B B B C Iyonke: ooMasipala baseWaterberg LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM476 Fetakgomo Tubatse DC47 B B B B C Iyonke: ooMasipala baseSekhukhune Sekhukhune uMasipala oMbaxa Unyaka-Mali weSizwe Umhlathi A Umhlathi B 2024/25 Uqikelelo Oluze Ngaphambili 2025/26 2026/27 396 848 385 877 551 492 216 586 173 864 1 343 490 3 068 157 229 123 622 657 509 837 513 239 1 474 623 3 349 479 246 266 187 593 1 407 843 336 507 814 002 2 992 211 145 380 241 654 137 989 609 555 154 561 154 761 1 443 900 201 842 377 690 363 154 617 179 1 139 344 2 699 209 394 031 383 586 554 078 216 560 172 850 1 424 252 3 145 357 232 462 622 909 511 679 511 443 1 564 097 3 442 590 244 154 186 040 1 481 766 332 634 854 598 3 099 192 156 118 254 298 144 215 625 166 161 999 157 757 1 499 553 200 571 374 077 359 864 612 972 1 206 930 2 754 414 380 817 371 355 544 491 211 458 167 399 1 508 807 3 184 327 231 686 608 568 502 054 496 872 1 657 178 3 496 358 235 481 179 526 1 551 725 319 397 896 905 3 183 034 167 694 266 256 149 706 632 713 168 752 159 819 1 544 940 194 104 360 220 346 801 592 437 1 277 252 2 770 814 Iyonke: ooMasipala baseLimpopo 13 552 956 13 941 106 14 179 473 This gazette is also available free online at www.gpwonline.co.za

82 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 82 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality MPUMALANGA MP301 Chief Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Dr Pixley ka Isaka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Gert Sibande District Municipality B B B B B B B C Total: Gert Sibande Municipalities MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 Nkangala District Municipality B B B B B B C Total: Nkangala Municipalities MP321 Thaba Chweu MP324 Nkomazi MP325 Bushbuckridge MP326 City of Mbombela DC32 B B B B C Total: Ehlanzeni Municipalities Ehlanzeni District Municipality National Financial Year Column A Column B 2024/25 R'000 Forward Estimates 2025/26 R'000 2026/27 R'000 443 317 270 341 353 262 167 330 179 350 106 114 458 066 333 988 2 311 768 149 824 600 014 350 175 92 885 592 128 520 563 409 520 2 715 109 221 892 837 870 1 119 258 1 120 727 303 325 3 603 072 453 763 286 331 365 407 172 277 189 946 109 583 494 213 346 103 2 417 623 157 125 647 363 377 808 96 754 608 296 528 962 423 808 2 840 116 234 000 862 483 1 148 167 1 183 180 308 576 3 736 406 458 103 302 260 374 167 175 333 200 499 111 990 533 758 359 426 2 515 536 163 834 699 163 408 039 100 019 617 022 528 686 439 249 2 956 012 245 720 877 235 1 162 355 1 243 875 311 732 3 840 917 Total: Mpumalanga Municipalities 8 629 949 8 994 145 9 312 465 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 83 83 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umaspala MPUMALANGA MP301 Chief Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Dr Pixley ka Isaka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Gert Sibande uMasipala oMbaxa B B B B B B B C Iyonke: ooMasipala baseGert Sibande MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 Nkangala uMasipala oMbaxa B B B B B B C Iyonke: ooMasipala baseNkangala MP321 Thaba Chweu MP324 Nkomazi MP325 Bushbuckridge MP326 City of Mbombela DC32 B B B B C Iyonke: ooMasipala base-Ehlanzeni Ehlanzeni uMasipala oMbaxa Unyaka-Mali weSizwe Umhlathi A Umhlathi B 2024/25 Uqikelelo Oluze Ngaphambili 2025/26 2026/27 443 317 270 341 353 262 167 330 179 350 106 114 458 066 333 988 2 311 768 149 824 600 014 350 175 92 885 592 128 520 563 409 520 2 715 109 221 892 837 870 1 119 258 1 120 727 303 325 3 603 072 453 763 286 331 365 407 172 277 189 946 109 583 494 213 346 103 2 417 623 157 125 647 363 377 808 96 754 608 296 528 962 423 808 2 840 116 234 000 862 483 1 148 167 1 183 180 308 576 3 736 406 458 103 302 260 374 167 175 333 200 499 111 990 533 758 359 426 2 515 536 163 834 699 163 408 039 100 019 617 022 528 686 439 249 2 956 012 245 720 877 235 1 162 355 1 243 875 311 732 3 840 917 Iyonke: ooMasipala baseMpumalanga 8 629 949 8 994 145 9 312 465 This gazette is also available free online at www.gpwonline.co.za

84 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 84 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTHERN CAPE NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma B B B B B B C Total: Namakwa Municipalities DC6 Namakwa District Municipality NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma B B B B B B B B C Total: Pixley Ka Seme Municipalities DC7 Pixley Ka Seme District Municipality !Kai !Garib !Kheis NC082 NC084 NC085 Tsantsabane NC086 Kgatelopele NC087 Dawid Kruiper B B B B B C Total: Z.F. Mgcawu Municipalities DC8 Z.F. Mgcawu District Municipality NC091 Sol Plaatjie NC092 Dikgatlong NC093 Magareng NC094 Phokwane B B B B C Total: Frances Baard Municipalities DC9 Frances Baard District Municipality Joe Morolong NC451 NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Total: John Taolo Gaetsewe Municipalities John Taolo Gaetsewe District Municipality National Financial Year Column A Column B 2024/25 R'000 Forward Estimates 2025/26 R'000 2026/27 R'000 26 627 67 456 33 964 35 954 34 689 29 007 58 871 286 568 52 389 73 653 63 275 37 608 35 956 38 097 48 179 66 107 63 593 478 857 127 168 36 866 58 842 35 236 124 545 83 266 465 923 282 104 123 223 65 001 142 291 139 133 751 752 191 089 244 849 66 070 109 352 611 360 27 432 71 010 34 278 37 702 35 806 29 763 60 373 296 364 53 538 75 731 65 963 38 093 36 522 38 815 49 592 68 159 63 990 490 403 134 625 37 464 61 906 36 728 132 683 84 890 488 296 302 569 126 236 66 004 145 873 143 567 784 249 193 366 250 982 71 150 112 132 627 630 27 970 74 423 33 978 39 331 36 594 30 179 61 732 304 207 53 971 76 963 68 271 37 948 36 527 38 978 50 483 69 524 63 583 496 248 142 073 37 492 64 830 38 016 141 157 86 043 509 611 324 431 127 630 65 953 147 613 148 192 813 819 192 049 253 900 76 699 114 453 637 101 Total: Northern Cape Municipalities 2 594 460 2 686 942 2 760 986 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 85 85 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umaspala Northern Cape NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma B B B B B B C Iyonke: ooMasipala baseNamakwa DC6 Namakwa uMasipala oMbaxa NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma B B B B B B B B C Iyonke: ooMasipala basePixley Ka Seme DC7 Pixley Ka Seme uMasipala oMbaxa !Kai !Garib !Kheis NC082 NC084 NC085 Tsantsabane NC086 Kgatelopele NC087 Dawid Kruiper B B B B B C Iyonke: ooMasipala baseZ.F. Mgcawu DC8 Z.F. Mgcawu uMasipala oMbaxa NC091 Sol Plaatjie NC092 Dikgatlong NC093 Magareng NC094 Phokwane B B B B C Iyonke: ooMasipala baseFrances Baard DC9 Frances Baard uMasipala oMbaxa Joe Morolong NC451 NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Iyonke: ooMasipala baseJohn Taolo Gaetsewe John Taolo Gaetsewe uMasipala oMbaxa Unyaka-Mali weSizwe Umhlathi A Umhlathi B 2024/25 Uqikelelo Oluze Ngaphambili 2025/26 2026/27 26 627 67 456 33 964 35 954 34 689 29 007 58 871 286 568 52 389 73 653 63 275 37 608 35 956 38 097 48 179 66 107 63 593 478 857 127 168 36 866 58 842 35 236 124 545 83 266 465 923 282 104 123 223 65 001 142 291 139 133 751 752 191 089 244 849 66 070 109 352 611 360 27 432 71 010 34 278 37 702 35 806 29 763 60 373 296 364 53 538 75 731 65 963 38 093 36 522 38 815 49 592 68 159 63 990 490 403 134 625 37 464 61 906 36 728 132 683 84 890 488 296 302 569 126 236 66 004 145 873 143 567 784 249 193 366 250 982 71 150 112 132 627 630 27 970 74 423 33 978 39 331 36 594 30 179 61 732 304 207 53 971 76 963 68 271 37 948 36 527 38 978 50 483 69 524 63 583 496 248 142 073 37 492 64 830 38 016 141 157 86 043 509 611 324 431 127 630 65 953 147 613 148 192 813 819 192 049 253 900 76 699 114 453 637 101 Iyonke: ooMasipala baseNothern Cape 2 594 460 2 686 942 2 760 986 This gazette is also available free online at www.gpwonline.co.za

86 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 86 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTH WEST NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 B B B B B C Total: Bojanala Platinum Municipalities Bojanala Platinum District Municipality NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema District Municipality B B B B B C Total: Ngaka Modiri Molema Municipalities NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 Kagisano-Molopo DC39 Dr Ruth Segomotsi Mompati District Municipality B B B B B C Total: Dr Ruth Segomotsi Mompati Municipalities NW403 City of Matlosana NW404 Maquassi Hills NW405 JB Marks DC40 Dr Kenneth Kaunda District Municipality B B B C Total: Dr Kenneth Kaunda Municipalities National Financial Year Column A Column B 2024/25 R'000 Forward Estimates 2025/26 R'000 2026/27 R'000 469 371 1 123 765 1 150 861 138 118 600 070 407 135 3 889 320 168 819 159 987 379 249 184 896 244 093 1 110 786 2 247 830 72 532 75 763 257 199 68 806 161 140 507 253 1 142 693 641 421 182 628 411 298 218 309 1 453 656 477 865 1 183 885 1 241 678 144 312 613 320 417 302 4 078 362 167 896 161 108 383 925 189 068 243 361 1 176 209 2 321 567 74 254 76 157 254 523 69 756 159 698 535 249 1 169 637 683 738 188 755 439 697 224 759 1 536 949 478 895 1 241 275 1 341 033 149 753 617 941 426 154 4 255 051 162 693 158 923 381 330 190 426 236 632 1 245 822 2 375 826 74 957 74 962 244 817 69 486 153 963 563 942 1 182 127 727 597 193 092 469 577 231 200 1 621 466 Total: North West Municipalities 8 733 499 9 106 515 9 434 470 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 87 87 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umaspala North West NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 B B B B B C Iyonke: ooMasipala baseBojanala Platinum Bojanala Platinum uMasipala oMbaxa NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema uMasipala oMbaxa B B B B B C Iyonke: ooMasipala baseNgaka Modiri Molema NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 Kagisano-Molopo DC39 Dr Ruth Segomotsi Mompati uMasipala oMbaxa B B B B B C Iyonke: ooMasipala baseDr Ruth Segomotsi Mompati NW403 City of Matlosana NW404 Maquassi Hills NW405 JB Marks DC40 Dr Kenneth Kaunda uMasipala oMbaxa B B B C Iyonke: ooMasipala baseDr Kenneth Kaunda Unyaka-Mali weSizwe Umhlathi A Umhlathi B 2024/25 Uqikelelo Oluze Ngaphambili 2025/26 2026/27 469 371 1 123 765 1 150 861 138 118 600 070 407 135 3 889 320 168 819 159 987 379 249 184 896 244 093 1 110 786 2 247 830 72 532 75 763 257 199 68 806 161 140 507 253 1 142 693 641 421 182 628 411 298 218 309 1 453 656 477 865 1 183 885 1 241 678 144 312 613 320 417 302 4 078 362 167 896 161 108 383 925 189 068 243 361 1 176 209 2 321 567 74 254 76 157 254 523 69 756 159 698 535 249 1 169 637 683 738 188 755 439 697 224 759 1 536 949 478 895 1 241 275 1 341 033 149 753 617 941 426 154 4 255 051 162 693 158 923 381 330 190 426 236 632 1 245 822 2 375 826 74 957 74 962 244 817 69 486 153 963 563 942 1 182 127 727 597 193 092 469 577 231 200 1 621 466 Iyonke: ooMasipala baseMtla-Ntshona 8 733 499 9 106 515 9 434 470 This gazette is also available free online at www.gpwonline.co.za

88 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 88 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality WESTERN CAPE National Financial Year Column A Column B 2024/25 R'000 Forward Estimates 2025/26 R'000 2026/27 R'000 A CPT City of Cape Town 4 365 700 4 710 208 5 087 103 WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Total: West Coast Municipalities DC1 West Coast District Municipality WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Total: Cape Winelands Municipalities DC2 Cape Winelands District Municipality WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Total: Overberg Municipalities DC3 Overberg District Municipality WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Total: Garden Route Municipalities DC4 Garden Route District Municipality WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Total: Central Karoo Municipalities DC5 Central Karoo District Municipality 81 640 71 545 68 086 138 465 153 764 109 608 623 108 145 706 231 574 215 604 174 394 113 734 263 660 1 144 672 140 900 168 794 43 073 46 412 86 644 485 823 37 479 63 158 139 609 230 472 102 781 154 148 130 575 182 224 1 040 446 22 685 30 299 88 849 38 885 180 718 87 581 75 872 73 344 148 957 165 898 112 321 663 973 157 204 249 848 232 617 188 156 121 970 273 850 1 223 645 150 354 179 596 45 901 49 522 88 069 513 442 38 912 67 548 148 759 248 659 108 365 161 224 138 048 187 789 1 099 304 23 224 31 231 92 718 38 861 186 034 93 964 80 249 79 087 160 358 179 172 114 738 707 568 169 783 269 840 251 231 203 212 130 809 285 342 1 310 217 160 211 190 729 48 854 52 787 88 889 541 470 40 067 72 214 158 279 268 556 113 789 167 516 145 440 193 452 1 159 313 23 483 31 860 96 074 38 208 189 625 Total: Western Cape Municipalities 7 840 467 8 396 606 8 995 296 National Total 101 177 734 106 087 022 110 661 361 This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 89 89 ISHEDYULI 3 UKUQINGQWA KWESABELO ESANELISAYO SIKAMASIPALA NGAMNYE SESABELO SIKARHULUMENTE WASEKUHLALENI SENGENISO EQOKELELWE ELIZWENI LONKE Inani Umaspala Western Cape Unyaka-Mali weSizwe Umhlathi A Umhlathi B 2024/25 Uqikelelo Oluze Ngaphambili 2025/26 2026/27 A CPT City of Cape Town 4 365 700 4 710 208 5 087 103 WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Iyonke: ooMasipala baseWest Coast DC1 West Coast uMasipala oMbaxa WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Iyonke: ooMasipala baseCape Winelands DC2 Cape Winelands uMasipala oMbaxa WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Iyonke: ooMasipala base-Overberg DC3 Overberg uMasipala oMbaxa WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Iyonke: ooMasipala baseGarden Route DC4 Garden Route uMasipala oMbaxa WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Iyonke: ooMasipala baseCentral Karoo DC5 Central Karoo uMasipala oMbaxa 81 640 71 545 68 086 138 465 153 764 109 608 623 108 145 706 231 574 215 604 174 394 113 734 263 660 1 144 672 140 900 168 794 43 073 46 412 86 644 485 823 37 479 63 158 139 609 230 472 102 781 154 148 130 575 182 224 1 040 446 22 685 30 299 88 849 38 885 180 718 87 581 75 872 73 344 148 957 165 898 112 321 663 973 157 204 249 848 232 617 188 156 121 970 273 850 1 223 645 150 354 179 596 45 901 49 522 88 069 513 442 38 912 67 548 148 759 248 659 108 365 161 224 138 048 187 789 1 099 304 23 224 31 231 92 718 38 861 186 034 93 964 80 249 79 087 160 358 179 172 114 738 707 568 169 783 269 840 251 231 203 212 130 809 285 342 1 310 217 160 211 190 729 48 854 52 787 88 889 541 470 40 067 72 214 158 279 268 556 113 789 167 516 145 440 193 452 1 159 313 23 483 31 860 96 074 38 208 189 625 Iyonke: ooMasipala baseWestern Cape 7 840 467 8 396 606 8 995 296 Iyonke kwiSizwe 101 177 734 106 087 022 110 661 361 This gazette is also available free online at www.gpwonline.co.za

90 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 90 A T R A P , 4 E L U D E H C S S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N I D N U F E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A 8 5 5 2 2 9 5 1 5 3 0 0 0 2 9 2 6 8 2 1 9 2 1 5 3 7 7 5 4 5 7 3 3 5 3 3 1 8 4 5 8 6 7 9 8 7 2 3 1 9 3 0 3 3 8 3 7 5 4 8 1 1 1 2 1 1 1 1 6 0 2 3 3 8 1 5 9 8 6 5 9 4 6 3 4 7 2 8 0 1 6 9 3 6 1 9 3 7 4 3 8 2 3 7 2 9 3 6 3 5 6 7 5 1 6 6 2 8 5 5 8 6 2 0 8 5 7 3 8 2 2 1 1 1 1 s e t a m i t s E d r a w r o F 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 0 8 1 8 4 8 5 0 3 7 0 0 9 4 6 6 9 2 8 1 3 8 8 3 3 0 4 3 0 5 4 9 8 0 1 3 3 0 3 6 1 7 1 1 2 2 1 1 4 3 0 4 0 3 1 4 5 3 6 0 3 1 - 5 2 / 4 2 0 2 0 0 0 ' R 2 8 9 6 0 3 1 1 0 3 0 4 5 5 2 3 7 7 6 9 5 1 6 3 8 8 8 6 4 5 7 8 4 8 8 2 9 0 3 9 9 4 0 5 1 0 1 4 1 1 5 2 2 6 1 6 1 2 5 6 5 6 5 8 3 2 1 6 9 4 2 8 2 4 1 4 3 8 4 8 9 1 5 1 1 5 4 3 9 7 5 2 2 8 7 8 2 2 5 1 2 8 5 7 2 9 8 3 7 7 4 4 4 1 2 9 3 5 5 9 4 9 1 8 8 2 7 8 6 3 8 4 4 5 5 2 9 1 7 3 8 2 6 9 7 9 5 2 0 0 2 1 0 2 1 8 9 8 3 5 8 0 5 4 7 2 3 0 8 8 8 4 4 9 3 4 3 4 1 1 5 2 - 5 3 9 6 2 5 3 2 2 5 2 7 3 4 1 6 0 7 3 3 2 4 1 0 4 4 1 8 6 3 1 9 0 6 3 7 5 4 3 3 2 7 4 5 3 5 8 4 7 5 6 2 5 5 4 6 9 6 0 2 3 4 3 1 7 9 9 1 1 2 1 8 0 2 2 7 1 1 4 9 3 3 5 0 6 0 0 7 5 0 9 0 5 8 2 4 1 1 5 9 1 4 6 4 7 6 2 7 6 0 6 1 7 6 4 1 7 9 8 1 8 8 5 8 4 9 4 0 5 4 2 0 6 9 1 7 7 1 9 1 1 8 3 7 6 0 2 7 8 1 9 0 0 0 0 7 0 9 1 1 1 2 1 1 1 1 1 5 0 3 9 9 8 0 1 9 7 9 6 9 1 3 8 1 7 2 4 8 2 2 5 1 4 9 4 4 3 9 1 4 2 0 0 6 3 4 8 5 7 4 3 3 4 7 6 5 3 4 6 0 1 6 2 1 1 3 1 1 1 1 1 - 5 0 4 2 6 6 6 1 7 9 2 9 1 9 5 1 4 8 7 3 6 2 5 1 0 9 6 8 7 2 7 1 9 7 7 2 8 8 7 1 0 9 4 2 7 6 6 1 7 6 8 6 3 3 4 3 4 2 7 3 7 7 9 4 5 2 6 6 7 0 6 5 1 5 4 3 0 5 3 0 7 7 4 8 3 9 7 5 7 0 0 8 5 5 1 3 1 8 1 4 4 4 3 1 9 0 2 2 5 4 8 0 1 1 2 2 3 9 1 1 6 5 3 6 8 3 2 1 1 3 9 3 2 9 4 6 9 3 1 8 4 8 6 5 0 1 8 2 7 4 2 7 5 7 9 8 4 1 3 1 3 2 5 5 8 2 1 2 4 9 1 8 0 8 8 9 2 8 0 3 9 4 8 0 4 3 0 3 9 8 7 9 1 0 4 8 2 4 4 5 7 0 6 4 2 1 8 5 7 7 4 6 3 9 6 7 8 5 2 4 1 2 1 1 0 4 0 3 2 1 6 9 3 5 3 7 7 B n m u l o C A n m u l o C e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N L A T O T o p o p m L i e t a t S e e r F g n e t u a G h t i w d e t a i c o s s a s t s o c l a n o i t i d d a e h t r o f s e i t i l i c a f y r a i t r e t e t a s n e p m o c . s e c i v r e s e s e h t f o n o i s i v o r p e h t l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N L A T O T o p o p m L i e t a t S e e r F g n e t u a G g n i d u l c n i n o i t a c u d e n i e r u t c u r t s a r f n i g n i t s i x e d n a w e n f o n o i t a t i l i b a h e r e h t f o t n e m e v e i h c a s s e r d d a o t ; 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) e c n a n e t n i a m l a i c e p s d n a c i d o i r e p , e n i t u o r ( e c n a n e t n i a m r o f s n o i t a d n e m m o c e r l a c i n h c e t e h t d n a a c i r f A h t u o S r o f k r o w e m a r F t n e m e g a n a M s s e c c A d n a n o i t a c i f i s s a l C d a o R e h t d n a , s y a w h g i h c i g e t a r t S e r u t c u r t s a r f n I d a o R e h t r e p s a d e i f i s s a l c e r a s d a o r l l a ; s m e t s y s t n e m e g a n a m t e s s a d a o r n i a t n i a m d n a t n e m e l p m i o t ; s e n i l e d i u g s e g d i r b d n a s d a o r f o r i a p e r e h t r o f s t c e j o r p l a i c n i v o r p t n e m e l p p u s o t l a r u r n i y t e f a s n a i r t s e d e p n o s u c o f l a i c e p s a h t i w y t e f a s d a o r e v o r p m i o t ; s r e t s a s i d l a r u t a n g n i d u l c n i s t n e d i c n i n e e s e r o f n u y b d e g a m a d . s a e r a s e c n i v o r p o t n o i t c n u f d e n g i s s a y l l a n o i t a N s e c i v r e s t r o p s n a r t c i l b u p s d r a w o t g n i d n u f y r a t n e m e l p p u s e d i v o r p o T t n a r G s n o i t a r e p O t r o p s n a r T c i l b u P ) b ( . t r o p s n a r t f o s t n e m t r a p e d l a i c n i v o r p y b d e d i v o r p n o i t a c u d E c i s a B ) 6 1 e t o V ( ) 8 1 e t o V ( h t l a e H t r o p s n a r T ) 0 4 e t o V ( t r o p s n a r T ) 0 4 e t o V ( This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 91 91 A A B A G I S I , 4 I L U Y D E H S I - O D N O H P E W L I L A M O W I B A W L O L A L H U L A W S A H X U K O G N A L D A O L U H P A M A E Y N A K O O B U Q K N E E Y I L A M O S A X K N I W K A S I D E C N U K O L - O D N O H P A M A W L I L A M O W I B A W L U - 8 5 5 2 2 9 5 1 5 3 0 0 0 2 9 2 6 8 2 1 9 2 1 5 3 7 7 5 4 5 7 3 3 5 3 3 1 8 4 5 8 6 7 9 8 7 2 3 1 9 3 0 3 3 8 3 7 5 4 8 1 1 1 2 1 1 1 1 5 9 8 6 5 9 6 0 2 3 3 8 1 4 6 3 4 7 2 2 8 0 1 6 9 3 6 1 9 3 7 4 3 8 2 3 7 2 9 3 6 3 5 6 2 1 1 7 5 1 6 6 2 1 8 5 5 8 6 2 1 0 8 5 7 3 8 i l i b m a h p a g N e z u l O o l e l e k i q U 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 0 8 1 8 4 8 5 0 3 7 0 0 1 1 9 4 6 6 9 2 2 8 1 3 8 8 3 3 0 4 3 0 5 4 9 8 0 1 3 2 1 1 3 0 3 6 1 7 4 3 0 4 0 3 1 4 5 3 6 0 3 1 - 5 2 / 4 2 0 2 0 0 0 ' R 2 8 9 6 0 3 1 1 0 3 0 4 1 1 5 5 2 3 7 7 5 6 9 5 1 6 3 2 8 8 8 6 4 5 7 8 4 8 8 2 9 0 3 9 9 4 0 5 1 0 1 4 2 6 1 6 1 2 5 6 5 6 5 8 3 2 1 6 9 4 2 8 2 4 1 4 3 8 4 8 9 1 5 1 1 5 4 3 9 7 5 2 2 8 7 8 2 2 5 1 2 8 5 7 2 9 8 3 7 7 4 4 4 1 2 9 3 5 5 9 4 9 1 8 8 2 7 8 6 3 8 4 4 5 5 2 9 1 7 3 8 2 1 1 6 9 7 9 5 2 5 0 0 2 1 0 2 2 1 8 9 8 3 5 8 0 5 4 7 2 3 0 8 8 8 4 4 9 3 4 3 4 - 5 3 9 6 2 5 3 2 2 5 2 7 3 4 1 6 0 7 3 3 2 4 1 0 4 4 1 8 6 3 1 5 0 4 2 6 6 6 1 7 9 2 9 1 9 5 1 4 8 7 3 6 2 5 1 B i h t a l h m U A i h t a l h m U 9 0 6 3 7 5 1 4 3 3 2 7 4 1 5 3 5 8 4 7 5 6 2 5 5 4 2 6 9 6 0 2 3 1 4 3 1 7 9 9 8 0 2 2 7 1 1 4 9 3 3 5 0 1 6 0 0 7 5 0 1 9 0 5 8 2 4 5 9 1 4 6 4 7 1 6 2 7 6 0 6 1 1 7 6 4 1 7 9 8 1 8 8 5 2 8 4 9 4 0 5 1 4 2 0 6 9 1 1 7 7 1 9 1 1 1 8 3 7 6 0 2 1 7 8 1 9 0 0 1 0 0 7 0 9 1 5 0 3 9 9 8 0 2 1 9 7 9 6 9 1 1 3 8 1 7 2 1 4 8 2 2 5 1 3 4 9 4 4 3 9 1 1 4 2 0 0 6 1 3 4 8 5 7 4 1 3 3 4 7 6 5 1 3 4 6 0 1 6 1 - 7 6 8 6 3 3 4 3 4 2 7 3 7 7 9 4 5 2 3 6 6 7 0 6 5 1 1 5 4 3 0 5 3 0 7 7 4 8 3 9 7 5 7 0 0 8 5 5 1 8 1 4 4 4 3 1 9 0 2 2 5 4 8 0 1 1 2 2 3 9 1 1 6 5 3 6 8 3 2 1 1 3 3 9 3 2 9 4 1 6 9 3 1 8 4 8 6 5 0 1 8 2 7 4 2 7 5 7 9 8 4 1 3 2 5 5 8 2 1 2 4 9 1 8 0 8 8 9 2 8 0 3 9 4 8 0 4 3 0 3 9 8 7 9 2 1 0 4 8 2 4 1 4 5 7 0 6 4 2 1 8 5 7 7 4 6 3 9 6 7 8 5 2 4 1 1 0 4 0 3 2 1 6 9 3 5 3 7 7 0 9 6 8 7 2 7 1 9 7 7 2 8 8 7 1 0 9 4 2 7 6 6 1 o d n o h p I i l a m - o w b a w l o l i o b o l h U o g n o j n I i l a m - o w i b a w l o l a m a g I i t o v I e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W a g n a w i b a g n E e p a C n r e t s a E E K N O Y I t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W a g n a w i b a g n E t s e W h t r o N e p a C n r e t s a E E K N O Y I o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W a g n a w i b a g n E e p a C n r e t s a E E K N O Y I t s e W h t r o N o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N E K N O Y I o p o p m L i e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G a w l e l e k i f u k o n a n a s i b u q u k u ; i g n a q g n - o k e n u f m i i w k o l a k a n o m u a s i g n u l u k u ; o d n u f m w k i i g n a q g n - o k e n u f m e e g n a l e z e k i n u k u i z a w k u k u a l u c u h p u k u ; a k u l a h p i s e z e n i l i h t i s e z . o l o k i s e z i g n a q g n - o k e n u f m e e y o k e s i s i s e o l e s i n a g n i l i i m w k e w l e x i z e o g n o j n e e w k o d n o h p a m a z o k e m i i w k e k e k e m o h x u l o a l a l h u k o z o w a d n i i a k u q u k , o d n u f m w k i o y o h k i z e n a h s t n i z e i g n a q g n - o k e n u f m e e w k a l e d n a b i m e n u l o i l a m - o w i b a w U l i n e w y i z a l h u k e s a n i n e w l u c u h p u k e , i n e w z o l o d n o l u k e , i n e w i h k a w k e a s i d e c n u k U o d n u f M e z e w l o w i h k a w L o s o l e l e n o b i s I o k e s i s i s E o d n u f M i ) 6 1 i t o v I ( o d n o h p a m a z o k e m i i w k e k e k e m o h x u l o o t n e n i z e o y e l i k e l e l e z e g n o z e o k e l d n e e g n u h t a h t i s e l a b a n a q n e z o w i h k a z i a z e k e y u b u k u u h t a h T i s e l a b a n a q N e e z . o z n o k n i z e w k a w l e z e k i n u k o n a z n e w k o y a l e d n a b i m e n u l o i l a m - o w i b a w U l ; a k i r f A - i s t n a z M e u h t a h t i s e l a b a n a q n i w k i z e o l i p m e z o z n o k n e e b o h k u b u a s i k e s i n i q u k U o l i p M e z o z n o k N e e s o l e l e n o b i s I o l i p M e z E ) 8 1 i t o v I ( o d n o h p a m a z o k e m i i w k e k e k e m o h x u l o a l e l d n i i e k n o z a b u k u a s i k e s i n i q u k u ; ) o y e l i k e h t e h k u k o a w s i g n u l u k o n e l i h t a ' b u h t a m a w k o o d n o h P a m a z a l e d n a b i m e n u l o i l a m - o w i b a w U l , e k n o a h s e x a m a w k o ( a l e l d n e e w k a w s i g n u l u k o z o d n o h p a m a z i l a m i i w k a s i d e c n u k U a l e l d N e e s o s i g n u L o s o l e l e n o b i s I ) a ( o h t u h t o z E ) 0 4 i t o v I ( h t u o S r o f k r o w e m a r F c i g e t a r t S e r u t c u r t s a r f n I d a o R w k i e w z a h c i z e i d i d n e e w k o g n a w l u l h a z d n a n o i t a c i f i s s a l C d a o R e z o l e k o h k i z e n , a l e l d n e b a l o h o o z o l u l u d n i z e w k o g n a n a c i r f A o h r o l u h b e e n a l e l d n e e w k a w s i g n u l u k o o d n o h p e o l u h p a m u k a s i d e c n u k u ; a l e l d n e e w k a w s i g n u l u k o z a w s i g n u l u k o n o b u q k n i e z n e b e s i z a z n e z u k u ; t n e m e g a n a M s s e c c A a l u c u h p u k u ; o l a d n e z e l e k e l t n i i a k u q i z e a g n a k e l e d n i l a g n i z e b e o k e n a g i z i z e w s i l a k a n o z e o w a y n e e g n a b m a h a b a w k i n e k e l e s u h k u k e a w s i n i n i x g u k a l e l d n e e w k i z o g n i z a n i b a g n u k u , o d n u f m w k i o y o h k i z e n a h s t n z e i g n a q g n - o k e n u f m e e w k i n e w y i z a l h u k e s a n i n e l d n a h p a m e a l e z e k i n u k u i z a w k u k u a l u c u h p u k u ; a k u l k a h p i s e z e n i l i h t i s e z a l a l h u k o z o w a d n i i a k u q u k ; i g n a q g n - o k e n u f m i i w k o l a k a n o m u a s i g n u l u k u ; o d n u f m w k i i g n a q g n - o k e n u f m e e g n - o k e n u f m e e y o k e s i s i s e o l e s i n a g n i l i i m w k e w l e x i z e o g n o j n e w k a w l e l e k i f u k o n a n a s i b u q u k u . o l o k i s e z i g n a q g n o d n o h p a m a e w l e b a w o i z n e b e s m U o h t u h t o z e e b e s a m a g n a w l e k i n i z e e k n o w e k n o w a k i z o z n o k n i i w k i l a m e g n a s i d e c n u k U o h t u h T o z e w k a z n e b e S u k o s o l e l e n o b i s I ) b ( e w z i l i l a w l e b a w e . o d n o h p a m u k u t n u L o l t r o p s n a r T ) 0 4 e t o V ( This gazette is also available free online at www.gpwonline.co.za

92 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 92 B T R A P , 4 E L U D E H C S S T E G D U B L A P I C I N U M M O R F D E D N U F S N O I T C N U F F O G N I D N U F E H T T N E M E L P P U S O T S E I T I L A P I C I N U M O T S N O I T A C O L L A 2 5 6 2 6 6 6 2 5 9 8 2 3 3 4 2 1 7 3 7 6 8 0 6 5 5 4 4 9 3 7 0 2 8 0 7 6 6 7 6 5 6 1 6 5 6 8 7 1 1 1 1 1 7 2 / 6 2 0 2 0 0 0 ' R 4 4 2 9 5 5 5 9 2 8 8 0 7 0 2 5 4 4 7 3 6 0 2 3 8 4 8 6 7 1 9 3 6 1 4 4 7 7 2 4 5 5 7 1 8 3 6 6 1 1 2 1 1 6 2 / 5 2 0 2 0 0 0 ' R s e t a m i t s E d r a w r o F 5 6 3 5 3 5 5 2 8 1 4 0 0 0 5 3 8 3 7 6 6 3 5 9 0 0 6 6 2 1 3 8 0 8 9 4 1 1 6 0 3 5 3 7 4 5 3 6 1 1 1 1 1 0 0 0 ' R 5 2 / 4 2 0 2 3 7 2 9 1 8 9 4 6 9 9 4 2 9 4 2 1 5 0 7 8 B n m u l o C A n m u l o C y t i C g r u b s e n n a h o J f o y t i C e n a w h s T f o y t i C n w o T e p a C f o y t i C i n e l u h r u k E f o y t i C y t i C o l a f f u B y a B a l e d n a M n o s l e N L A T O T i n i w k e h T e g n u a g n a M n a b r u e l b a n i a t s u s d n a e v i s u l c n i , e v i t c u d o r p , d e t a r g e t n i , e l b a t i u q e e t o m o r p t a h t s t c e j o r p e r u t c u r t s a r f n i ) 3 3 e t o V ( t n e m e l p m i o t r e d r o n i s e i t i l a p i c i n u m n a t i l o p o r t e m f o s e u n e v e r l a t i p a c e h t t n e m e l p p u s o T t n a r G t n e m p o l e v e D s t n e m e l t t e S n a b r U s t n e m e l t t e S n a m u H . t n e m p o l e v e d 1 e s o p r u P n o i t a c o l l a f o e m a N e t o V This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 93 93 B A B A G I S I , 4 I L U Y D E H S I - - A L A P I S A M O O L I L A M O W I B A W L O L H A L H O G N A W S A H X E I Z N E B E S I M W K A S I D E C N U K O L A L A P I S A M O O K A Y U L O I L A M O W I B A W L U I - B i h t a l h m U A i h t a l h m U 2 5 6 2 6 6 6 2 5 9 8 2 3 3 4 2 1 7 3 7 6 8 0 6 5 5 4 4 9 3 7 0 2 8 0 7 6 6 7 6 5 6 1 6 5 6 8 7 1 1 1 1 1 7 2 / 6 2 0 2 0 0 0 ' R 4 4 2 9 5 5 5 9 2 8 8 0 7 0 2 5 4 4 7 3 6 0 2 3 8 4 8 6 7 1 9 3 6 1 4 4 7 7 2 4 5 5 7 1 8 3 6 6 1 1 2 1 1 6 2 / 5 2 0 2 0 0 0 ' R i l i b m a h p a g N e z u O o l e l e k l i q U 5 6 3 5 3 5 5 2 8 1 4 0 0 0 5 3 8 3 7 6 6 3 5 9 0 0 6 6 2 1 3 8 0 8 9 4 1 1 6 0 3 5 3 7 4 5 3 6 1 1 1 1 1 0 0 0 ' R 5 2 / 4 2 0 2 3 7 2 9 1 8 9 4 6 9 9 4 2 9 4 2 1 5 0 7 8 o k e x i s I g r u b s e n n a h o J f o y t i C e n a w h s T f o y t i C i n e l u h r u k E f o y t i C e n a w h s T f o y t i C y t i C o l a f f u B y a B a l e d n a M n o s l e N E K N O Y I i n i w k e h T e g n u a g n a M o l u h p a m a e z n e b e s a e w i z n e e z u k u a x a b m a b a a l a p i s a m o o z o k o l t n i y i z e o s i n e g n i i w k a s i d e c n u k U a w s i l a l h u k u a l u c u h p u k o s o l e l e n o b i s I a w s i l a l h u k o y E a l a l h a b a u t n a b a a l u c u h p u k o y a l e l d n i w k i l a m e g n a s a h x u k u ; i n i h p o l o d i z e o y e l i s i g n i z u l o n , e k n o b a k u q u l o , o m a h q i z e n u l o , o y e w i s i n a y t i d u l o o s i l h u h p u a z a h t u h k a i g n a q g n - o k e n u f m e e . i n i h p o l o d i z e u t n a b a w k u t n a b a w K ) 3 3 i t o v I ( . i n e b m o y t o y t a m e 1 o g n o j n I i l a m - o w i b a w l o l a m a g I i t o v I This gazette is also available free online at www.gpwonline.co.za

94 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 94 4 1 0 0 8 2 7 8 1 2 1 2 2 7 9 2 1 1 0 5 6 3 4 2 3 6 0 5 6 2 2 4 9 3 8 1 5 7 8 6 3 1 4 3 3 6 0 2 2 1 4 3 3 1 7 5 6 7 6 2 2 2 8 2 0 2 6 8 9 7 0 1 6 9 0 1 9 2 4 6 3 3 5 2 4 2 8 5 7 1 3 3 8 0 3 1 7 2 2 7 9 1 4 2 5 7 2 1 s e t a m i t s E d r a w r o F 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 8 5 1 1 6 2 6 9 8 7 9 1 5 6 3 5 0 1 0 4 6 3 1 3 1 1 2 7 4 2 4 5 5 1 7 1 6 5 6 7 2 1 7 3 4 2 9 1 6 2 4 4 2 1 5 2 / 4 2 0 2 0 0 0 ' R 9 4 4 4 7 7 1 3 3 3 4 5 7 1 3 4 3 1 4 7 1 B n m u l o C A n m u l o C 7 4 4 1 3 0 3 2 5 4 3 5 4 8 4 2 2 9 9 1 8 8 0 2 5 5 4 8 8 5 8 5 4 7 8 7 8 1 8 1 8 2 8 8 6 3 2 4 8 0 7 8 1 7 8 9 1 4 1 0 1 1 1 0 6 6 3 4 2 4 9 5 1 8 5 1 4 1 0 1 8 6 9 8 4 2 3 0 1 2 5 1 7 4 6 5 8 9 7 5 5 5 9 1 9 0 6 5 8 6 4 8 5 2 2 2 9 1 2 3 6 8 5 5 4 4 8 1 8 1 4 3 8 3 8 8 7 8 7 0 8 5 6 3 7 0 4 1 9 8 3 7 7 6 1 5 7 8 4 7 0 6 7 7 8 2 1 4 3 5 7 5 2 7 8 9 3 8 9 5 4 1 4 1 0 1 8 9 6 6 4 2 4 9 5 6 9 0 4 7 0 4 5 5 5 3 5 7 2 9 8 3 5 5 2 2 3 3 7 7 1 7 7 1 2 5 2 2 3 5 5 1 5 1 5 3 5 3 4 0 7 4 3 1 3 4 3 8 4 4 3 3 3 1 0 5 7 2 1 4 7 6 8 9 8 7 0 2 9 4 4 6 4 5 9 5 4 1 3 1 9 8 9 6 5 0 2 0 9 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C h t i w s n o i t a r o b a l l o c h g u o r h t s e c i v r e s t r o p p u s l a r u t l u c i r g a d e t a n i d r o o c d n a e v i t c e f f e e d i v o r p o T t r o p p u S l a r u t l u c i r g A e v i s n e h e r p m o C ) a ( m r o f e R d n a L , e r u t l u c i r g A t n e m p o l e v e d l a r u t l u c i r g a e t a t i l i c a f d n a e t o m o r p o t ; e l b i s s o p e r e h w s e v i t a i t i n i n o i t a m r o f s n a r t y r t s u d n i h g u o r h t d n a l d e r i u q c a e v a h o h w s r e c u d o r p k c a l b r e h t o d n a m r o f e r d n a l f o s e i r a i c i f e n e b g n i t e g r a t y b o t ; t r o p x e n i d e v l o v n i r o , y l l a c i t s e m o d s e s i r p r e t n e g n i d d a - e u l a v n i d e g a g n e e r a d n a s n a e m e t a v i r p . e c n e l l e c x e f o s e r t n e c o t n i s e g e l l o c l a r u t l u c i r g a e s i l a t i v e r t n a r G e m m a r g o r P t n e m p o l e v e D l a r u R d n a ) 9 2 e t o V ( n o i t a c o l l a l a n o i t i d n o C l a r u t l u c i r g a n i e s a e r c n i n a e v e i h c a o t s e i t i n u m m o c g n i m r a f n a c i r f A h t u o S e l b a r e n l u v t s i s s a o T t n a r G s t c e j o r P a m e s t e L / a m i l I ) b ( m r o f e R d n a L , e r u t l u c i r g A y l l a c i g e t a r t s n i h t i w n o i t c u d o r p l a r u t l u c i r g a s k c o l n u t a h t e r u t c u r t s a r f n i n i t s e v n i d n a n o i t c u d o r p . s a e r a n o i t c u d o r p e r u t l u c a u q a d n a e r u t l u c i t r o h , k c o t s e v i l , n i a r g d e i f i t n e d i t n e m p o l e v e D l a r u R d n a ) 9 2 e t o V ( n o i t a c o l l a l a n o i t i d n o C d e s a b y t i n u m m o c n i g n i g a g n e y b s e c r u o s e r l a r u t a n f o t n e m e g a n a m d n a e s u e l b a n i a t s u s e t o m o r p o T y t r e v o P : t n a r G e m m a r g o r P e r a C d n a L ) c ( m r o f e R d n a L , e r u t l u c i r g A o t g n i d a e l , ) l a t n e m n o r i v n e d n a c i m o n o c e , l a i c o s ( y t i l i b a n i a t s u s f o s r a l l i p e h t t r o p p u s t a h t s e v i t a i t i n i t n e m p o l e v e D e r u t c u r t s a r f n I d n a f e i l e R t n e m p o l e v e D l a r u R d n a . l l a r o f g n i e b - l l e w r e t t e b d n a n o i t a e r c b o j , y t i r u c e s d o o f , y t i v i t c u d o r p r e t a e r g ) 9 2 e t o V ( This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 95 95 i l i b m a h p a g N e z u l O o l e l e k i q U 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 5 2 / 4 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U 4 1 0 0 8 2 7 8 1 2 1 2 2 7 9 2 1 1 0 5 6 3 4 2 3 6 0 5 6 2 2 4 9 3 8 1 5 7 8 6 3 1 4 3 3 6 0 2 2 1 4 3 3 1 7 5 6 7 6 2 2 2 8 2 0 2 6 8 9 7 0 1 6 9 0 1 9 2 4 6 3 3 5 2 4 2 8 5 7 1 3 3 8 0 3 1 7 2 2 7 9 1 4 2 5 7 2 1 8 5 1 1 6 2 6 9 8 7 9 1 5 6 3 5 0 1 0 4 6 3 1 3 1 1 2 7 4 2 4 5 5 1 7 1 6 5 6 7 2 1 7 3 4 2 9 1 6 2 4 4 2 1 9 4 4 4 7 7 1 3 3 3 4 5 7 1 3 4 3 1 4 7 1 7 4 4 8 8 1 3 0 5 8 3 2 5 5 4 4 3 5 7 8 4 8 4 7 8 2 2 9 1 8 9 1 8 1 8 8 0 2 2 8 5 5 4 8 6 3 2 4 8 0 7 8 1 7 4 1 8 9 1 0 1 1 1 0 6 6 3 4 5 1 2 4 9 4 1 5 1 8 0 1 8 6 9 8 4 2 3 0 1 2 5 1 7 4 6 5 8 9 7 5 5 4 8 5 9 1 1 8 9 0 6 1 4 5 8 6 3 8 4 8 5 3 8 2 2 2 8 7 9 1 2 8 7 3 6 8 0 8 5 5 4 5 6 3 7 0 4 1 9 8 3 7 7 6 1 5 7 8 4 7 9 5 0 6 7 4 1 7 8 2 4 1 1 4 3 0 1 5 7 5 2 7 8 9 3 8 8 9 6 6 4 2 4 9 5 6 9 5 5 0 4 7 3 5 0 4 5 7 2 9 8 3 5 5 2 2 3 5 5 3 7 7 1 5 1 7 7 1 5 1 2 5 3 5 2 2 3 3 4 0 7 4 3 1 3 4 3 8 4 4 3 3 3 1 0 5 9 5 7 2 1 4 1 4 7 6 3 1 8 9 8 7 0 2 9 4 4 6 4 5 9 8 9 6 5 0 2 0 9 A A B A G I S I , 5 I L U Y D E H S I O D N O H P A M U K A Y E O Y E L I K E H T E H K E O G N O J N E W L I L A M O W I B A W L U - o d n o h p I i l a m - o w i b a w l o l o b o l h U o g n o j n I i l a m - o w i b a w l o l a m a g I i t o v I a p a K a m u p M e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N a p a K a m u p M E K N O Y I e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N a p a K a m u p M E K N O Y I e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N E K N O Y I e w z a m a e y n a m a w k o b a z o s i l e v m i i a l e m u h t a b a e y n a k o , e w z i l i l e w k o d e c n o n a i n i h s i h s a m u k e b e y a w k o b a z e z i z e a l e l d n e e g n a b a l h m u e z u z a b a u d n u s t n a b a i s i l e v a b a e y n a b a n , a h s t u k o g n . o y e l e s a l a b a o k i z a m a g n e b i z o m i l o z i j e l o h k i i a n o h k a w k a z e l e m o k u a l e d n a b i m e n u l o i l a m - o w i b a w U l a w l u c u h p u k u a l u l a z n e w k o n a z a h t u h k u k u , o y a l e l e m u h p u k o g n o m i l o z a s i d e c n u k o z o z n o k n i i a k i n u k U o m i l o z e w K a w s a h x u k o S o l e l e n o b i s I ) a ( o w a w k i n e w i b a w k e s a n o l e s i y u b m w k i , a b a l h m o y u q u g n i w k a z u z u k a z a b a u t n a b a a n u f u k o g n o m i l o k o y e l e l e h p u k o g N , o y u f m w k i , o y a w l a y t i z e o m i l i z i w k o m i l o y o y a l a k a n o b e o s i l e v m i o h k e b u k a z n e z e a z n e b e s u k o z . i z n a m a w k i s t n a h p a l i h p i z e a n a y n a w l i z i w k a n , a y i t i z i w k a l e d n a b i m e n u l o i l a m - o w i b a w U l o b o h x i z e n e b a e y a w k o m i l o y o s i l e v m w k i e m u h c a a k i r f A - i s t n a z M e s a u l u s i z i z a a m a f a m a a s i d e c n u k U a m e s t e L / a m L e i o l u h p a m a S o l e l e n o b i s I ) b ( e l d n a h p a M a w l o s i l h u h p o N ) 9 2 i t o v I ( u q u g N i , i o m L o z E a b a l h M u k e l d n a h p a M a w l o s i l h u h p o N ) 9 2 i t o v I ( u q u g N i , i o m L o z E a b a l h M u k a l e d n a b i m e n u l o i l a m - o w i b a w U l a k e y n a k a d n a b u k o g n o l a d n e b e n a w c n u b o k a w l u w a l u k o n o y a k e b u h q u k o a w s i z n e y t e s u k u a z a h t u h k u k U a w l e l a h t a h k u k o L o l u h P e s o l e l e n o b i s I ) c ( o l a d n i w k a n o h s o q o q u k , i n e w l a l t n e ( i l i b m a h p a l e b u h q u k o z a k i s t n i i a s a h x a u t n u l o o l u h p a m u k u p m e w l h u B o l o d e c N u : a b a l h M o k u q u g N i , i o m L o z E a b a l h M u k i n e w l a d u k e , a y t u k o k i n e k e n a m u f u k e , a n a w l d u k n e o s i l e v m w k i e l e l e k o h k u k i h t u k o , ) o y e l i g n o q g n i s e o k e s i z e w K a w l u c u h p u k o N e l d n a h p a M a w l o s i l h u h p o N . e k n o b i u t n a b a y e l t n - o l i p m w k a n i z n e b e s i m e w k ) 9 2 i t o v I ( This gazette is also available free online at www.gpwonline.co.za

96 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 96 1 9 8 6 9 4 2 3 1 3 3 1 8 1 4 9 3 6 6 5 4 0 3 7 6 1 0 0 3 2 7 7 3 5 1 5 7 8 5 3 6 8 5 7 7 1 2 7 8 7 4 1 1 7 1 3 9 6 4 6 2 9 2 1 8 6 1 3 7 1 9 6 7 3 5 2 2 1 9 2 2 2 0 7 8 2 5 3 0 7 4 1 4 0 3 4 3 9 0 8 9 6 1 4 9 3 1 4 1 2 9 0 9 8 s e t a m i t s E d r a w r o F 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 6 3 0 7 7 8 8 9 8 6 2 8 8 3 6 3 3 0 5 6 8 4 2 2 0 0 8 3 2 9 5 6 3 2 1 7 9 7 8 2 8 9 1 3 4 1 7 5 3 4 2 1 - 5 2 / 4 2 0 2 0 0 0 ' R 9 7 2 0 5 6 2 1 2 1 8 6 4 0 4 7 7 9 1 7 4 6 6 0 3 6 3 7 0 2 6 2 1 8 5 9 6 7 1 7 5 6 0 2 0 8 0 8 4 9 9 5 1 1 6 9 6 8 3 9 6 8 8 6 4 3 3 9 2 8 2 8 9 1 0 7 7 7 3 2 9 6 1 1 6 7 9 1 0 2 0 6 4 7 0 1 1 1 6 3 0 7 3 2 5 9 5 6 7 8 0 8 2 0 8 9 8 1 5 3 4 7 2 0 2 6 1 3 2 9 8 1 8 2 7 2 7 2 0 6 8 0 6 2 2 4 7 9 4 2 5 0 4 5 3 0 2 6 5 2 6 4 9 1 5 7 0 9 8 5 1 9 6 7 3 3 9 0 3 5 3 7 5 1 1 4 6 2 9 9 3 7 5 3 9 3 3 1 8 5 3 3 3 3 8 1 8 9 7 3 2 3 3 0 7 3 5 0 3 2 3 6 7 7 3 3 5 7 3 9 3 1 0 2 8 3 7 5 6 7 3 3 6 2 4 3 5 3 5 7 1 4 6 7 2 2 1 3 4 5 3 4 3 9 0 3 0 4 3 2 3 6 0 7 7 3 4 8 5 6 3 2 6 0 6 3 0 1 8 2 3 6 8 7 6 1 5 9 7 1 2 0 3 9 3 3 5 9 4 4 0 3 7 0 3 1 9 2 7 4 9 8 7 2 B n m u l o C A n m u l o C 6 5 7 9 5 8 2 5 3 5 9 2 4 7 6 4 5 8 7 7 9 6 9 4 5 8 6 4 8 4 7 9 7 0 3 6 6 0 6 4 4 4 1 1 4 1 1 0 0 8 4 4 0 3 4 8 8 1 8 8 7 0 1 6 6 6 9 0 5 2 5 4 2 3 0 4 5 8 5 4 0 9 2 2 7 2 1 0 0 7 4 2 8 2 3 5 8 2 1 7 7 6 9 7 6 5 8 1 4 6 5 1 1 2 1 1 1 4 1 7 5 5 8 1 1 5 6 7 4 4 6 5 4 4 4 7 2 6 5 2 5 5 4 3 6 4 5 4 4 9 2 8 4 0 4 4 4 4 3 9 3 6 5 2 5 5 6 9 4 9 4 8 4 3 2 6 8 8 9 1 7 7 2 8 0 5 4 1 8 4 4 4 7 4 8 2 4 9 5 2 4 5 4 0 8 3 1 9 9 8 5 4 8 8 7 1 0 8 1 2 4 8 3 4 4 8 9 6 7 3 7 1 1 3 0 4 8 5 0 8 1 6 9 1 9 9 2 8 9 2 5 9 1 1 2 8 9 5 3 8 6 9 8 0 1 0 7 2 5 2 6 1 8 6 1 0 1 3 4 5 6 6 5 9 4 1 1 2 1 3 9 2 8 7 5 3 7 0 4 5 1 0 4 8 7 8 1 4 9 0 1 4 7 8 2 9 2 4 9 1 6 4 0 6 2 4 0 1 4 6 6 5 1 6 1 3 5 - 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w o l w e n f o n o i t c u r t s n o c ) n o i t a c u d E s l l i k S e f i L ( S D A d n a V H I I ) b ( y b B T d n a V H I f o t c a p m i e h t e t a g i t i m o t ; s r o t a c u d e r o f s e m m a r g o r p s s e n l l e w d n a h t l a e h e e y o l p m e t r o p p u s l o o h c s d n a s r o t a c u d e , s r e n r a e l r o f t n e m n o r i v n e g n i l b a n e d n a e v i t r o p p u s , g n i r a c a g n i d i v o r p f o n o i s i v o r p e h t g n i t r o p p u s ; s r e n r a e l o t s e c i v r e s h t l a e h e v i t c u d o r p e r d n a l a u x e s o t s s e c c a d n a t n a r G n o i t a c u d E c i s a B ) 6 1 e t o V ( n o i t a c u d E c i s a B ) 6 1 e t o V ( . s l r i g d n a n e r d l i h c d e n a h p r o n o s u c o f r a l u c i t r a p n o i t a c o l l a l a n o i t i d n o C d n a s e r t n e c e r a c l a i c e p s d e i f i t n e d i o t t n e m p i u q e d n a s e c r u o s e r , t r o p p u s y r a s s e c e n e h t e d i v o r p o T l a u t c e l l e t n I d n u o f o r P h t i w s r e n r a e L ) c ( . s e i t i l i b a s i d l a u t c e l l e t n i d n u o f o r p o t e r e v e s h t i w n e r d l i h c o t n o i t a c u d e f o n o i s i v o r p e h t r o f s l o o h c s t n a r G s e i t i l i b a s i D n o i t a c u d E c i s a B ) 6 1 e t o V ( n o i t a c o l l a l a n o i t i d n o C . s l o o h c s d e t e g r a t o t s l a e m s u o i t i r t u n e d i v o r p o T e m m a r g o r P n o i t i r t u N l o o h c S l a n o i t a N ) e ( t n a r G g n i h c a e t y g o l o n h c e t d n a e c n e i c s , s c i t a m e h t a m f o t n e m e v o r p m i e h t r o f s t n e m e t a t S y c i l o P t n e m s s e s s A . s l o o h c s c i l b u p d e t c e l e s t a g n i n r a e l d n a n o i t a c o l l a l a n o i t i d n o C m u l u c i r r u C e h t h t i w e n i l n i s r e n r a e l d n a s r e h c a e t , s l o o h c s o t s e c r u o s e r d n a t r o p p u s e d i v o r p o T t n a r G y g o l o n h c e T d n a e c n e i c S , s h t a M ) d ( n o i t a c u d E c i s a B ) 6 1 e t o V ( This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 97 97 i l i b m a h p a g N e z u l O o l e l e k i q U 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 5 2 / 4 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U 1 9 8 6 9 4 2 3 1 3 3 1 8 1 4 9 3 6 6 5 4 0 3 7 6 1 0 0 3 2 7 7 3 5 1 5 7 8 5 3 6 8 5 7 7 1 2 7 8 7 4 1 1 7 1 3 9 6 4 6 2 9 2 1 8 6 1 3 7 1 9 6 7 3 5 2 2 1 9 2 2 2 0 7 8 2 5 3 0 7 4 1 4 0 3 4 3 9 0 8 9 6 1 4 9 3 1 4 1 2 9 0 9 8 6 3 0 7 7 8 8 9 8 6 2 8 8 3 6 3 3 0 5 6 8 4 2 2 0 0 8 3 2 9 5 6 3 2 1 7 9 7 8 2 8 9 1 3 4 1 7 5 3 4 2 1 - 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1 2 1 8 1 3 6 8 7 0 1 2 5 2 4 1 3 0 1 6 0 1 8 9 7 9 l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N d e t a c o l l a n U E K N O Y I a p a K a m u p M e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N a p a K a m u p M E K N O Y I l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N a p a K a m u p M E K N O Y I e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N a p a K a m u p M E K N O Y I l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N d e t a c o l l a n U E K N O Y I e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G A A B A G I S I , 5 I L U Y D E H S I O D N O H P A M U K A Y E O Y E L I K E H T E H K E O G N O J N E W L I L A M O W I B A W L U - o d n o h p I i l a m - o w i b a w l o l o b o l h U o g n o j n I i l a m - o w b a w l o l i a m a g I i t o v I a p a K a m u p M a l e d n a b i m e n u l o e l e l e k i j i l a m - o w i b a w U l a n a s t n e e w l o s i l h u h p o z o b u q k n e e y o s a x k n i a n a m u f u k o l o y e l i k e l e l e l h a b a a n a w t n a b a l i n a n i a s u y n o k u K a n a s t N e e w l o s i l h u h P o s o l e l e n o b i s I ) a ( o w i h k a w l u a l e l e z u q u q u k u ; o k e l e s u h k o n o l i p m e s o k e s i s i z o s i l a h b o z o n u f m i i w k a l e l e k i f u k u a l u l e s i z e i n e w d n o h p a m e a y u l o a n a s t n e e w l o s i l h u h p o z o b u q k n i i a l u l e s i z e a n a s t n e e w l o s i l h u h p o b i k i n a b a a s a h x u k u ; i c n i c n e s i z i c n i c N e s i z o k e s i s i s E o d n u f m I ) 6 1 i t o v I ( a l e d n a b i m e n u l o i l a m - o w i b a w U l a l e y a m e o y e l e l e h p e o d n u f m i i d n u f a b a a k i n u k o g n : I V H e n a w l u k o l a k i r f A - i s t n a z M o l o b e c i a s a h x u k U . u l u h k a k i s i b a x a g n u l o a n a w t n a b a w l o s i l h u h p o u h r m u q a m a w l o d n u f M I i ( S D A e n V H e s I o l e l e n o b i s I ) a o k e s i s i S e o d n u f m I a l e d n a b i m e n u l o i l a m - o w i b a w U l a w l e l a h t a h k u k o o k i z a m u k a z n e b e s u k o z o b o h x i z e n o d e c n u l i z e o t n i z i , o y a k e n u f e o s a x k n i a k i n u k U e l e b o d o d a b A i d n u f a B a s o l e l e n o b i s I ) c ( . i n e w d n o q g n e u l u h k a k e l e b o d o d a b a a n a w t n a b a e w s i d n u f u k e z u k u o l o k i z i w k a n o y e w i h t a l a i n e w d n o q g N e u l u h k a K o k e s i s i S e o d n u f m I ) 6 1 i t o v I ( a l e d n a b i m e n u l o i l a m - o w i b a w U l . o y e w i h t e h k i z e o l o k i z i w k o l d n o s e n i z e o l d i z i a k i n u k U a y t u K o y o b u q k N e s o l e l e n o b i s I ) e ( e w z i S e z i n e w l o k i Z e o l d n o s e n u K o . o y e w i h t e h k i z e e t n e m u l u h r a k i z o l o k i z i w k e h s e h p e w h c u b o n i z a w l u l u z n u b o n a l e d n a b i m e n u l o i l a m - o w i b a w U l a n a l e m u v u k o g n i d n u f a b u k a n a l a h s t i t o o k , i n e w l o k i z e o d e c n u l i z e o t n i z e n o s a x k n i a k i n u k U i z a w l u l u z N i , o l a b i Z e s o l e l e n o b i s I ) d ( , o l a b i z i a d n u f u k o n a w s i d n u f u k u e w l u c u h p u k e z u k u t n e m e t a t S y c i l o P t n e m s s e s s A m u l u c i r r u C e n e h s e h p e w h c u B o n o k e s i s i S e o d n u f m I ) 6 1 i t o V I ( I V H w k i a n a w t n a b a w k u l u s i z i z a b u k u a s i h p i c n u k u ; a l a h s t i t o o k a n i d n u f a b u k o l a h t a k n e n e y e b i e m u b a m a d e k n i i z a b a a n a w t n a b u k u l u h k a k e w s i n i n i x g u k , o d n o s e g n a l e l u s i z e o f i z i w k a n B T w k a n i . a n a z a b m o t n a m a g n a b a n a w s i y t o h x u k u a s a h x u k u , a l a z n i a s i c g n a w c u k o n a l e y a m i z e o z n o k n i i a n a m u f u k o n o d n o s e y o n a b i d n e n - o k e m i a z n e w k o g n B T e n V H e b I a z a z u b u a s i b m a d u k u ; i z n e b e s a b a y o l i p m e o l u h p a m u k a l a h s t i t o o k ) i m o B o z o n o h k a Z e y ) 6 1 i t o v I ( This gazette is also available free online at www.gpwonline.co.za

98 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 0 8 7 9 4 6 2 2 6 4 3 3 5 2 8 3 7 0 0 5 2 6 0 8 1 2 7 2 9 5 3 2 0 6 2 4 2 2 5 7 5 2 8 9 7 0 9 7 0 9 0 6 5 7 2 5 8 7 4 7 6 5 6 0 7 9 1 5 6 1 4 8 8 1 0 3 0 3 6 8 1 7 3 1 1 5 2 2 6 5 3 2 5 1 2 6 8 3 2 3 1 2 7 5 4 3 2 5 9 2 9 3 9 7 2 2 8 2 5 9 6 2 6 9 7 2 2 8 4 1 3 7 5 1 0 7 2 6 1 2 3 8 1 1 2 4 5 7 0 5 2 0 1 1 7 5 7 8 8 5 1 4 8 9 2 2 7 4 6 6 2 9 3 6 0 3 2 5 5 8 9 7 3 6 3 6 1 1 0 0 3 9 9 6 6 2 4 9 9 5 6 2 1 9 6 0 3 3 2 1 4 4 2 7 9 5 4 5 4 8 5 7 9 3 4 1 5 1 5 4 9 3 1 1 1 6 6 0 6 7 1 8 0 6 7 9 0 6 1 1 2 4 9 9 8 7 1 5 3 4 9 6 1 1 9 3 4 1 2 9 1 8 5 4 1 2 3 1 0 6 5 9 2 9 5 4 1 6 9 7 3 4 1 6 5 5 0 7 7 0 3 1 6 8 - 1 1 98 7 4 7 7 0 6 2 4 6 1 0 3 6 1 0 1 8 5 4 7 3 8 8 2 0 7 7 1 8 5 1 7 2 4 8 2 2 2 5 4 7 5 7 0 6 6 2 4 2 7 1 4 8 1 5 1 7 0 1 6 0 9 9 1 2 6 0 3 0 9 1 6 6 9 5 7 8 1 9 1 6 6 1 8 0 1 4 6 8 3 0 7 8 1 9 2 6 5 3 8 5 1 2 9 5 6 8 2 3 0 4 5 8 9 4 0 0 0 3 0 0 7 0 8 7 4 1 4 9 6 3 2 3 0 9 7 2 4 9 3 1 5 1 7 8 9 3 7 2 6 6 0 2 4 9 0 9 6 8 2 4 3 5 9 6 7 9 0 6 9 6 3 5 3 4 9 7 2 0 2 8 2 5 1 9 1 0 5 7 2 8 7 6 8 2 9 - 3 5 2 5 5 8 5 5 3 7 7 9 5 5 2 0 1 7 1 5 5 5 8 0 5 6 4 1 0 0 3 8 3 3 8 9 9 2 9 0 9 4 1 3 4 5 5 9 5 5 3 2 5 7 4 2 6 6 7 3 3 7 5 3 8 3 2 6 2 4 6 0 9 4 9 2 4 4 0 6 9 7 7 9 8 8 7 3 2 3 5 0 1 8 4 3 4 5 4 4 2 9 0 4 3 3 4 1 5 7 3 1 0 5 3 6 4 5 1 9 2 2 8 5 4 9 2 3 7 7 8 4 5 5 2 5 0 1 3 4 3 4 6 2 4 2 0 6 9 2 3 9 9 8 6 3 0 5 1 1 7 4 7 9 1 2 6 4 6 5 9 5 5 4 e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W e p a C n r e t s a E L A T O T t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G 2 5 5 7 6 7 1 6 9 9 9 8 6 1 0 6 3 5 7 6 1 0 5 2 5 5 3 6 7 9 3 6 7 0 6 8 6 5 3 2 0 6 e t a t S e e r F g n e t u a G 8 2 5 2 7 7 7 1 9 4 1 3 4 7 4 3 5 7 6 3 7 l a t a N - u l u Z a w K o t ; s m a e T h c a e r t u O e r a C h t l a e H y r a m i r P d e s a B d r a W h g u o r h t s e c i v r e s h c a e r t u o y t i n u m m o c y t i l a u q f o n o i s i v o r p e r u s n e o t ; s i s o l u c r e b u t o t e s n o p s e r e v i t c e f f e n a t n e m e l p m i d n a p o l e v e d o t r o t c e s h t l a e h e h t y b e m m a r g o r p s m a e T h c a e r t u O e r a C h t l a e H y r a m i r P d e s a B d r a W e h t f o s e i c n e i c i f f e e v o r p m i n o i t a t n e m e l p m i e v i t c e f f e e h t t r o p p u s o t e s n o p s e r e v i t c e f f e n a t n e m e l p m i d n a p o l e v e d o t r o t c e s h t l a e h l a c i v r e c t n e v e r p o t r o t c e s h t l a e h e h t e l b a n e o t ; n o i t a n i m i l E a i r a l a M n o n a l P c i g e t a r t S l a n o i t a N e h t f o s r a e y 4 1 - 9 d e g a s l r i g e l b i g i l e l l a r o f s n o i t a n i c c a v s u r i v a m o l l i p a P n a m u H e l b a l i a v a g n i k a m y b r e c n a c e h t e l b a n e o t ; g n i r o t i n o m e c n a m r o f r e p g n i n e h t g n e r t s d n a s e c i v r e s g n i s i d r a d n a t s d n a g n i s i n o m r a h . s g n i t t e s l l a n i e n i c c a v s u r i v a m o l l i p a P n a m u H f o e s o d e l g n i s a h t i w e h t f o t n e m l i f l u f e h t e t a r e l e c c a o t ; e r u t c u r t s a r f n i h t l a e h r e v i l e d o t y t i c a p a c e c n a h n e o t ; s e i t i l i c a f h t l a e h d e s i l a t i v e r d n a g n i t s i x e n i y g o l o n h c e t h t l a e h f o g n i n o i s s i m m o c d n a t n e m e c a l p e r n o p l e h o t ; h t l a e h n i . y t e f a s d n a h t l a e h l a n o i t a p u c c o f o s t n e m e r i u q e r n o i t a c o l l a l a n o i t i d n o C e r u t c u r t s a r f n i f o n o i t c u r t s n o c d n a , s n o i t i d d a , s e d a r g p u , s n o i t a v o n e r , e c n a n e t n i a m e t a r e l e c c a o t p l e h o T t n a r G n o i t a s i l a t i v e R y t i l i c a F h t l a e H ) b ( s t s o c e c i v r e s d n u f o t s e c n i v o r p t r o p p u s ; e c n a r u s n I h t l a e H l a n o i t a N f o n i - e s a h p e h t d n a y g e t a r t s h t l a e h e c i v r e s c i l b u p e h t n o s e e n i a r t e c n e i c s h t l a e h f o n o i s i v r e p u s d n a g n i n i a r t l a c i n i l c h t i w d e t a i c o s s a . m r o f t a l p n o i t a c o l l a l a n o i t i d n o C r o f s e c r u o s e r n a m u h e h t f o n o i t a s i l a e r c i t a m e t s y s r o f r o t c e s h t l a e h e h t n i s n o i t i s o p y r o t u t a t s t n i o p p a o T t n a r G g n i n i a r T d n a s e c r u o s e R n a m u H ) c ( s e c n i v o r p o t n o i t c n u f d e n g i s s a y l l a n o i t a N e r a c h t l a e h m o r f s e c i v r e s f o g n i s a h c r u p c i g e t a r t s e h t h g u o r h t s t i f e n e b e c i v r e s e r a c h t l a e h e h t d n a p x e o T t n a r G e c n a r u s n I h t l a e H l a n o i t a N ) d ( . s r e d i v o r p 0 5 9 3 4 2 3 3 2 6 1 0 1 3 3 0 0 7 7 0 3 e p a C n r e t s a E n o i t a c o l l a l a n o i t i d n o C e l b a n e o t / I ; S D A V H o t I e s n o p s e r e v i t c e f f e n a t n e m e l p m i d n a p o l e v e d o t r o t c e s h t l a e h e h t e l b a n e o T t n a r G s e m m a r g o r P h t l a e H t c i r t s i D ) a ( s e t a m i t s E d r a w r o F 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 5 2 / 4 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S ) 8 1 e t o V ( h t l a e H ) 8 1 e t o V ( h t l a e H ) 8 1 e t o V ( h t l a e H This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 99 99 0 5 9 3 4 2 2 5 5 7 6 7 0 5 2 5 5 3 8 2 5 2 7 7 0 8 7 9 4 6 6 0 8 1 2 7 8 9 7 0 9 7 6 5 6 0 7 9 7 3 1 1 5 2 3 1 6 7 2 2 1 2 7 2 / 6 2 0 2 0 0 0 ' R 3 2 6 1 0 1 6 9 9 9 8 6 7 9 3 6 7 0 1 9 4 1 3 4 2 6 4 3 3 5 9 5 3 2 0 6 0 9 0 6 5 7 5 6 1 4 8 8 6 5 3 2 5 1 3 1 6 7 2 2 1 2 6 2 / 5 2 0 2 0 0 0 ' R i l i b m a h p a g N e z u O o l e l e k l i q U 3 0 0 7 7 0 0 6 3 5 7 6 8 6 5 3 2 0 4 3 5 7 6 3 8 3 7 0 0 5 4 2 2 5 7 5 2 5 8 7 4 7 0 3 0 3 6 8 6 8 3 2 3 1 3 1 6 7 2 2 1 2 0 0 0 ' R 5 2 / 4 2 0 2 2 8 4 1 3 7 5 1 0 7 2 6 1 2 3 8 1 1 2 4 5 7 0 5 2 0 1 1 7 5 7 8 8 5 1 4 8 9 2 2 7 4 6 6 2 9 3 6 0 3 2 5 5 8 9 7 3 6 3 6 1 1 0 0 3 9 9 6 6 2 4 9 9 5 6 2 1 9 6 0 3 3 2 1 4 4 2 7 9 5 4 5 4 8 5 7 9 3 4 1 5 1 5 4 9 3 1 1 1 6 6 0 6 7 1 8 0 6 7 9 0 6 1 1 2 4 9 9 8 7 1 5 3 4 9 6 1 1 9 3 4 1 2 9 1 8 5 4 1 2 3 1 0 6 5 9 2 9 5 4 1 6 9 7 3 4 1 6 5 5 0 7 7 0 3 1 6 8 - 1 1 7 4 7 7 0 6 2 4 6 1 0 3 6 1 0 1 8 5 4 7 3 8 8 2 0 7 7 1 8 5 1 7 2 4 8 2 2 2 5 4 7 5 7 0 6 6 2 4 2 7 1 4 8 1 5 1 7 0 1 6 0 9 9 1 2 6 0 3 0 9 1 6 6 9 5 7 8 1 9 1 6 6 1 8 0 1 4 6 8 3 0 7 8 1 9 2 6 5 3 8 5 1 2 9 5 6 8 2 3 0 4 5 8 9 4 0 0 0 3 0 0 7 0 8 7 4 1 4 9 6 3 2 3 0 9 7 2 4 9 3 1 5 1 7 8 9 3 7 2 6 6 0 2 4 9 0 9 6 8 2 4 3 5 9 6 7 9 0 6 9 6 3 5 3 4 9 7 2 0 2 8 2 5 1 9 1 0 5 7 2 8 7 6 8 2 9 - 3 5 2 5 5 8 5 5 3 7 7 9 5 5 2 0 1 7 1 5 5 7 5 4 3 2 5 9 2 9 3 9 7 2 2 8 2 5 9 6 2 6 9 7 2 B i h t a l h m U A i h t a l h m U 5 8 0 5 6 4 1 0 0 3 8 3 3 8 9 9 2 9 0 9 4 1 3 4 5 5 9 5 5 3 2 5 7 4 2 6 6 7 3 3 7 5 3 8 3 2 6 2 4 6 0 9 4 9 2 4 4 0 6 9 7 7 9 8 8 7 3 2 3 5 0 1 8 4 3 4 5 4 4 2 9 0 4 3 3 4 1 5 7 3 1 0 5 3 6 4 5 1 9 2 2 8 5 4 9 2 3 7 7 8 4 5 5 2 5 0 1 3 4 3 4 6 2 4 2 0 6 9 2 3 9 9 8 6 3 0 5 1 1 7 4 7 9 1 2 6 4 6 5 9 5 5 4 A A B A G I S I , 5 I L U Y D E H S I O D N O H P A M U K A Y E O Y E L I K E H T E H K E O G N O J N E W L I L A M O W I B A W L U - o d n o h p I i l a m - o w b a w l o l i o b o l h U o g n o j n I i l a m - o w i b a w l o l a m a g I i t o v I a p a K a m u p M e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N a p a K a m u p M E K N O Y I l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N d e t a c o l l a n U E K N O Y I a p a K a m u p M e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N d e t a c o l l a n U E K N O Y I a p a K a m u p M l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N E K N O Y I e t a t S e e r F g n e t u a G e r a C h t l a e H y r a m i r P d e s a B d r a W e z o b u q k n e e w k a z n e b e s u k u a l u c u h p u k u ; s m a e T h c a e r t u O e r a C a z n e w k u ; i z n e b e s m o k a w g n o j u k u a z e l e m o k o n o z n o k n i i o c g n a w c o n e b i z a z n e w k o g n s m a e T h c a e r t u O a l u h p i S u k o s e w z i S e s o s i c g n a w C i s i a s a h x u k o z o z n o k n i i e s i z i l e z i l e s i l h u h p i l a b u k u o l i p m e l o l e d n a c i a z n e w k o g n o k e l e b i s e w a z a l h m u e l e t n i h t i l a b u k u o l i p m e l o l e d n a c i a z n e w k u ; a i r a l a M i u b m a c g N e e n 4 1 - 9 - i l e a k a y n i m e w k i h t a k a h p a a n a z a b m o t n a m u k s u r i v a m o l l i p a P n a m u H e w l o y n o g u e k e n a m u f u l . a l a k a b a m a e k n o o w u k s u r i v a m o l l i p a P n a m u H e w l e y n u l o e j n o y n o g o g n a l e d n a b i m e n u l o i l a m - o w i b a w U l a w y i z a l h u k o n a w l u c u h p u k o k , a w z o l o d n o l u k o k , a w i h k a w k o k i n e w s i z e l u w a h k u k e a s i d e c n u k U o k i z a m a w K a w y i z a l h u k o S o l e l e n o b i s I ) b ( o b u q k n i i , o l i p m e z e b e h s e h p e w h c u b u a k u q u k , o l i p m e z e w k o y o h k i z e n a h s t n i z e i g n a q g n - o k e n u f m e e w k o l i p m e z o k e n u f m e e w k a w s i k e z e f u k u a s i z e l u w a h k u k u ; o l i p m e z i g n a q g n - o k e n u f m e e g n a l e z e k i n u k u i z a w k u k u a l u c u h p u k u ; o y e l i m a k a h p o o h t a g n a g m o k a w n i c g u k o n o n a g n a l t n e w k a w l u c u h p u k o z . i n i z n e b e s m e a k e l e s u h k u k o n o l i p M e o l i p M e y i s n e r o h s n I - e w k e n a n i c n a k e n a n i c n a k a w s i n e g n u k o n o l i p m e z e b i z n e b e s a b a e b m e c g n e h t u k o g n o h s e q e q o n e n e m u l u x n i z e o z n o k n e e z o k e l d n i i w k e s i d e c n a a b u k u o d n o h p a m a a s a h x u k u , e w z i S e y . e t n e m u l u h r a k o k i z a m u k o l i p m e z e y i z a w l u l u z n i a w l e h s e q e q a b a w k i n e w s e a w k e b u k o n a l e d n a b i m e n u l o i l a m - o w i b a w U l e k e n a m u f u k e z u k u o l i p m e z e l o l e d n a c i w k e t n e m a l a p e w o h t e h t m o k o g n i z e a l d n u h k i z i a l e s i m u k u K o h s e q e Q o n i z n e b e s a B a s o l e l e n o b i s I ) c ( a w l e b a y e e w z i s i w k a k u s e i z n e b e s i m I a z n e b o b a w k o z n o k n e w k a w g n e h t u k o g n o l i p m e w k a w l e l a h t a h k u k o z o l e l e n o b i z i a s i b a n u k u K o l i p M e y i s n e r o h s n I - e s o l e l e n o b i s I ) d o d n o h p a m a . o l i p m e w k a w l e l a h t a h k u k o w i z n e b e s m u e w z i S e y h t l a e H y r a m i r P d e s a B d r a W e g n i n e w h t a g n a g m e s i z e o l i p m e z o z n o k n e e w k a w s i z u k o k a s i k e s i n i q u k u a l e d n a b i m e n u l o i l a m - o w i b a w U l / I ; S D A V H w k I i o d e c n u l i z e o z n o k n i i e s i z i l e z i l e s i l h u h p i l a b u k u o l i p m e z e l o l e d n a c i a s i d e c n u k U o l i p M e z o b u q k N e e s o l e l e n o b i s I ) a ( ; B T e s o f i s i w k o d e c n u l i z e o z n o k n i i e s i z i l e z i l e s i l h u h p i l a b u k u o l i p m e z e l o l e d n a c i a z n e w k u i l i h t i S e z o l i p M e z E ) 8 1 i t o v I ( o l i p M e z E ) 8 1 i t o v I ( o l i p M e z E ) 8 1 i t o v I ( This gazette is also available free online at www.gpwonline.co.za

100 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 100 4 7 3 3 0 1 5 0 5 4 5 5 5 1 5 6 2 4 7 7 0 7 1 0 0 8 0 6 1 7 9 1 6 8 3 3 8 1 8 8 5 5 8 0 5 3 9 0 1 5 5 8 9 2 9 - - - - - - - - - - - - - - - - - - s e t a m i t s E d r a w r o F 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 5 2 / 4 2 0 2 0 0 0 ' R 0 2 3 3 9 5 1 5 8 9 2 7 5 1 4 0 1 8 1 5 1 B n m u l o C A n m u l o C 8 8 0 0 4 8 5 6 8 6 8 0 9 7 1 2 3 6 4 2 1 7 3 9 8 6 1 5 5 9 1 4 6 2 8 2 3 8 1 9 1 3 8 3 4 5 8 6 4 2 1 1 6 6 3 9 2 8 1 0 7 4 3 0 2 8 5 8 9 5 3 6 1 5 2 9 8 7 9 2 4 9 3 3 0 9 7 2 6 4 3 2 0 3 6 2 9 3 6 6 4 2 1 1 0 3 4 0 0 8 3 3 9 3 9 8 9 1 9 7 0 5 4 8 8 2 9 8 7 7 0 0 1 9 8 9 2 9 6 2 8 0 9 6 5 2 2 7 8 5 0 6 3 2 1 1 6 0 0 2 3 3 4 1 0 8 0 9 4 1 4 1 5 2 4 5 5 6 3 1 0 2 9 7 0 3 3 5 3 2 6 1 5 1 8 9 8 7 6 8 6 8 0 5 6 0 1 1 8 1 3 9 5 4 8 1 3 2 6 4 5 2 4 9 4 5 2 2 2 7 5 2 3 0 2 4 1 6 3 1 6 5 0 9 1 3 4 0 7 2 9 9 6 0 7 9 5 2 7 5 2 1 2 6 6 6 6 1 2 2 1 1 4 6 6 3 2 9 9 2 5 1 3 2 8 3 0 6 7 9 6 7 2 4 9 9 0 5 2 3 - - - - - - - - - - - - - - - - - - 5 9 0 0 3 3 5 9 0 0 3 3 5 3 6 5 1 3 5 3 6 5 1 3 7 0 8 3 2 3 7 0 8 3 2 3 2 2 6 9 0 3 2 2 6 9 0 3 4 5 1 0 7 9 7 3 9 1 3 6 5 9 2 5 8 1 3 7 4 6 6 9 2 2 3 3 2 2 2 6 9 1 1 6 0 9 4 3 6 9 4 0 2 - 1 4 6 1 1 3 7 5 7 6 6 0 0 1 6 1 6 9 6 8 3 3 1 2 8 6 9 3 5 3 4 3 2 0 3 1 9 3 6 6 1 9 9 4 8 1 8 3 2 4 2 - 4 0 7 5 0 3 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N o p o p m L i L A T O T n o i t a c o l l a l a n o i t i d n o C n o i t a e r c e h t h g u o r h t g n i s u o h e t a u q e d a o t s s e c c a f o n o i t a s i l a e r e v i s s e r g o r p e h t r o f g n i d n u f e d i v o r p o T t n a r G t n e m p o l e v e D s t n e m e l t t e S n a m u H ) a ( s t n e m e l t t e S n a m u H . s t n e m e l t t e s n a m u h d e t a r g e t n i d n a e l b a n i a t s u s f o ) 3 3 e t o V ( n o i t a c o l l a l a n o i t i d n o C l a m r o f n i g n i d a r g p u o t h c a o r p p a e v i s u l c n i d n a c i t a m m a r g o r p a e t a t i l i c a f o t g n i d n u f e d i v o r p o T g n i d a r g p U s t n e m e l t t e S l a m r o f n I ) b ( s t n e m e l t t e S n a m u H . s t n e m e l t t e s s e c n i v o r P : t n a r G p i h s r e n t r a P ) 3 3 e t o V ( d n a g n i v a p k c o l b o t d e t i m i l t o n t u b g n i d u l c n i e c n a n e t n i a m d a o r ; s e n i l e d i u g e m m a r g o r P s k r o W c i l b u P c i m o n o c e r e h t o ; s d a o r l a r u r d n a s d a o r e m u l o v c i f f a r t w o l ; s g n i d l i u b f o e c n a n e t n i a m ; g n i h c t a p e l o h t o p e t s a w ; s d o o h i l e v i l d e s a b d n a l e l b a n i a t s u s ; s e i r t s u d n i l a r u t l u c d n a m s i r u o t ; e r u t c u r t s a r f n i l a i c o s d n a . r a l o s , g n i t t i f - o r t e r o t d e t i m i l t o n t u b g n i d u l c n i y g r e n e ; s e c i v r e s g n i n a e l c d n a t n e m e g a n a m n o i t a c o l l a l a n o i t i d n o C r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e o t s t n e m t r a p e d l a i c n i v o r p e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E ) a ( d e d n a p x E e h t h t i w e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f e h t n i s d o h t e m y r e v i l e d e v i s n e t n i s e c n i v o r P r o f t n a r G d e t a r g e t n I d n a s k r o W c i l b u P e r u t c u r t s a r f n I ) 3 1 e t o V ( n o i t a c o l l a l a n o i t i d n o C s k r o w c i l b u p d e d n a p x e e h t n i d e i f i t n e d i , s t n e m t r a p e d r o t c e s l a i c o s l a i c n i v o r p e s i v i t n e c n i o T s k r o W c i l b u P d e d n a p x E r o t c e S l a i c o S ) b ( d n a g n i n e h t g n e r t s e h t n o g n i s u c o f y b s e i t i n u t r o p p o k r o w e s a e r c n i o t , n a l p r o t c e s l a i c o s e m m a r g o r p s e c n i v o r P r o f t n a r G e v i t n e c n I e m m a r g o r P . l a i t n e t o p t n e m y o l p m e e v a h t a h t s e m m a r g o r p r o t c e s l a i c o s f o n o i s n a p x e d n a s k r o W c i l b u P e r u t c u r t s a r f n I ) 3 1 e t o V ( This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 101 101 4 7 3 3 0 1 5 0 5 4 5 5 5 1 5 6 2 4 7 7 0 7 1 0 0 8 0 6 1 7 9 1 6 8 3 3 8 1 8 8 5 5 8 0 5 3 9 0 1 5 5 8 9 2 9 - - - - - - - - - - - - - - - - - - 8 8 0 0 4 8 5 6 8 6 8 0 9 7 1 2 3 6 4 2 1 7 3 9 8 6 1 5 5 9 1 4 6 2 8 2 3 8 1 9 1 3 8 3 4 5 8 6 4 2 1 1 6 6 3 9 2 8 1 0 7 4 3 0 2 8 5 8 9 5 3 6 1 5 2 9 8 7 9 2 4 9 3 3 0 9 7 2 6 4 3 2 0 3 6 2 9 3 6 6 4 2 1 1 0 3 4 0 0 8 3 3 9 3 9 8 9 1 9 7 0 5 4 8 8 2 9 8 7 7 0 0 1 9 8 9 2 9 6 2 8 0 9 6 5 2 2 7 8 5 0 6 3 2 1 1 6 0 0 2 3 3 4 1 0 8 0 9 4 1 4 1 5 2 4 5 5 6 3 1 0 2 9 7 0 3 3 5 3 2 6 1 5 1 8 9 8 7 6 8 6 8 0 5 6 0 1 1 8 1 3 9 5 4 8 1 3 2 6 4 5 2 4 9 4 5 2 2 2 7 5 2 3 0 2 4 1 6 3 1 6 5 0 9 1 3 4 0 7 2 9 9 6 0 7 9 5 2 7 5 2 1 2 6 6 6 6 1 2 2 1 1 4 6 6 3 2 9 9 2 5 1 3 2 8 3 0 6 7 9 6 7 2 4 9 9 0 5 2 3 - - - - - - - - - - - - - - - - - - 5 9 0 0 3 3 5 9 0 0 3 3 5 3 6 5 1 3 5 3 6 5 1 3 7 0 8 3 2 3 7 0 8 3 2 3 2 2 6 9 0 3 2 2 6 9 0 3 4 5 1 0 7 9 7 3 9 1 3 6 5 9 2 5 8 1 3 7 4 6 6 9 2 2 3 3 2 2 2 6 9 1 1 6 0 9 4 3 6 9 4 0 2 - 1 4 6 1 1 3 7 5 7 6 6 0 0 1 6 1 6 9 6 8 3 3 1 2 8 6 9 3 5 3 4 3 2 0 3 1 9 3 6 6 1 9 9 4 8 1 8 3 2 4 2 - 4 0 7 5 0 3 l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N a p a K a m u p M E K N O Y I e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N a p a K a m u p M E K N O Y I e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N d e t a c o l l a n U E K N O Y I a p a K a m u p M e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N d e t a c o l l a n U E K N O Y I a l e d n a b i m e n u l o i l a m - o w i b a w U l o w a d n i i a l u c u h p u k o y o y e w i l u h c e a l e l d n i a n o h k e b u k e z u k u i l a m - o s a x k n i a k i n u k u K o d n o h p a m a S e n a b a q u b o S o l e l e n o b i s I ) b u t n a b a w K a w s i l a l h u k U . e b m o y t o y t a m a z e b m o y t o y t a m a Z o w a d n i I i n e l u c u h p u k E ) 3 3 i t o V i ( . u t n a b a a s i l a l h u k o z o w a d n i i e w l u v u k i h t u k o g n u t n a b a w K ) 3 3 i t o v I ( o z n o k n e e n a m u k n u k n e w l o l u w a l u ; a b a l h m u k e w l e z e l e k e s i z e a m i l i q u l i z e o s i l e v m i i ; o k i s a m a z o k e s i z e n a g n a l e l e h p a g n u k a w d o k a k u q u k o a l e l d n e e w l o s i g n u l u ; e t n e m u l u h R a k i z n e b e s i M e y o y e w i s i d n a Y e i s t n a h p e o m a h t i m i ; o w i h k a z e w l o s i g n u l u ; i q g n i g i z i i n e l a v u k e s a n a m i l i q u l e a b m a h u k o y o w a d n i w k o h t e k n e h k u ; o l a l t n e z e n o h s o q o q o z o k e s i z i e y n i z e ; i n i l a l i z e s a z a l e l d n i i w k a n i n e l e l d n i z e o t o m e e y . r a l o s e n , g n i t t i f - o r t e r - i w k a g n a l e l e h p a g n e a w d o k a k u q a a l d n a m a ; a c o c u k o z a l e d n a b i m e n u l o i l a m - o w i b a w U l o b u q k n i i a s i z n e b e s u k o g n i z n e b e s i m e z a b u h t i z e w l o l a d u e s i d n a e z u k u o d n o h p e e b e s a m a a z u v u k U o b u q k N e e s o y e w i l u c u h P i s e o l e l e n o b i s I ) a ( o b u q k N e s o l e k o h k i s i i n e l e b o h t u k e , o y e w l e h s t a q i z o y a l e d n a l i z o l a k n i z e w k i z n e b e s m o z o q g n o q g n i z e i n e w d n o h p a M e e t n e m u l u h R a k i z n e b e s i M e z . a l e d n a b i m e n u l o i l a m - o w i b a w U l o l a l t n e z o b u q k n e e s o s i c g n a w c i s i w k a w j n u y t a e h t a , o d n o h p a m a o l a l t n e z e e b e s a m a a z u v u k U o b u q k N e e i h t i q i h t i Q a m a s o l e l e n o b i s I ) b ( o k e s i Z e n i z n e b e s i m I e t n e m u l u h R a k i z ) 3 1 e t o v I ( o k e s i Z e n i z n e b e s i m I a l e s a l a w q u k o g n i z n e b e s i m e a b u h t a m a a s i d n a w k u , e t n e m u l u h r a k i z n e b e s i m e z o y e w i l u c u h p i z e o y e w i l u c u h P e e t n e m u l u h R a k i z n e b e s i M e z . o h s e q g n e a b u h t a m a n i z e o l a l t n e z o b u q k n i i i n e s i d n a w k e s a n i n e z e l e m o k e o d n o h p a M u k e t n e m u l u h R a k i z ) 3 1 e t o v I ( A A B A G I S I , 5 I L U Y D E H S I O D N O H P A M U K A Y E O Y E L I K E H T E H K E O G N O J N E W L I L A M O W I B A W L U - i l i b m a h p a g N e z u l O o l e l e k i q U 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 5 2 / 4 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U o d n o h p I i l a m - o w i b a w l o l o b o l h U o g n o j n I i l a m - o w i b a w l o l a m a g I i t o v I 0 2 3 3 9 5 1 5 8 9 2 7 5 1 4 0 1 8 1 5 1 a p a K a m u p M a l e d n a b i m e n u l o i l a m - o w i b a w U l o y e l e n a z e u l d n i z i a n a m u f u k u e b m e c g n e h t u k o g n a k e z n e w k o n e b u k e z u k u i l a m - o s a x k n i a k i n u k u K a w s i l a l h u k o K a w l u c u h p u k o S o l e l e n o b i s I ) a u t n a b a w K a w s i l a l h u k U This gazette is also available free online at www.gpwonline.co.za

102 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 102 7 7 7 4 9 1 3 3 2 5 9 1 8 8 9 2 9 1 2 3 2 7 0 2 7 0 1 8 6 1 8 6 3 6 8 1 0 9 3 5 9 1 7 2 2 7 6 1 1 6 2 1 1 2 4 0 3 6 8 1 5 0 7 6 8 1 5 6 6 4 8 1 6 5 7 7 9 1 4 1 7 0 6 1 1 1 6 8 7 1 8 9 7 6 8 1 6 1 5 9 5 1 8 2 2 2 0 2 s e t a m i t s E d r a w r o F 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 6 5 1 2 8 1 3 4 0 3 8 1 4 5 4 9 7 1 7 1 6 5 9 1 4 6 6 7 5 1 3 9 7 4 7 1 9 2 6 2 8 1 3 8 3 5 5 1 8 6 1 1 0 2 5 2 / 4 2 0 2 0 0 0 ' R 4 5 3 1 8 8 6 2 6 4 3 8 0 9 1 1 2 6 0 4 1 1 5 0 7 4 7 2 7 0 9 5 3 8 6 7 3 5 6 5 3 5 5 9 2 9 6 7 4 6 7 7 2 8 6 4 4 7 7 9 2 1 1 9 9 1 8 0 1 1 0 4 1 7 2 1 7 6 5 6 1 9 6 3 8 3 5 1 5 7 1 3 6 6 4 2 6 6 7 3 4 2 4 4 1 9 2 1 1 1 9 7 5 6 0 1 8 8 4 0 7 0 6 0 6 5 5 0 7 6 3 8 7 9 0 5 4 9 4 5 6 7 8 0 5 5 6 9 8 3 6 2 6 2 6 4 8 1 6 3 8 5 8 1 7 1 7 9 2 3 4 6 1 7 0 9 1 1 6 1 B n m u l o C A n m u l o C A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N L A T O T o p o p m L i e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C t n a v e l e r h t i w p i h s r e n t r a p n i t n e m r e w o p m e d n a n o i t a p i c i t r a p n o i t a e r c e r e v i t c a d n a t r o p s e t a t i l i c a f o T t r o p S d n a n o i t a p i c i t r a P s s a M ) b ( . s r e d l o h e k a t s t n a r G t n e m p o l e v e D n o i t a c o l l a l a n o i t i d n o C y l i r a m i r p ( s e c i v r e s d n a s e i t i l i c a f , e r u t c u r t s a r f n i y r a r b i l y t i n u m m o c l a r u r d n a n a b r u m r o f s n a r t o T t n a r G s e c i v r e S y r a r b i L y t i n u m m o C ) a ( e r u t l u C d n a s t r A , t r o p S l a i c n i v o r p t a e m m a r g o r p d e s i l a t i p a c e r a h g u o r h t ) s e i t i n u m m o c d e g a t n a v d a s i d y l s u o i v e r p g n i t e g r a t . s e v i t a i t i n i l a n o i t a n d n a t n e m n r e v o g l a c o l f o t r o p p u s n i l e v e l ) 7 3 e t o V ( This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 103 103 i l i b m a h p a g N e z u l O o l e l e k i q U 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 5 2 / 4 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U 7 7 7 4 9 1 3 3 2 5 9 1 8 8 9 2 9 1 2 3 2 7 0 2 7 0 1 8 6 1 8 6 3 6 8 1 0 9 3 5 9 1 7 2 2 7 6 1 1 6 2 1 1 2 4 0 3 6 8 1 5 0 7 6 8 1 5 6 6 4 8 1 6 5 7 7 9 1 4 1 7 0 6 1 1 1 6 8 7 1 8 9 7 6 8 1 6 1 5 9 5 1 8 2 2 2 0 2 6 5 1 2 8 1 3 4 0 3 8 1 4 5 4 9 7 1 7 1 6 5 9 1 4 6 6 7 5 1 3 9 7 4 7 1 9 2 6 2 8 1 3 8 3 5 5 1 8 6 1 1 0 2 3 8 5 8 1 7 1 7 9 2 3 4 6 1 7 0 9 1 1 6 1 4 5 3 1 8 8 6 2 6 4 3 8 0 9 1 1 2 6 0 4 1 1 5 0 7 4 7 2 7 0 9 5 3 8 6 7 3 5 6 5 3 5 5 9 2 9 6 7 4 6 7 7 2 8 6 4 4 7 7 9 2 1 1 9 9 1 8 0 1 1 0 4 1 7 2 1 7 6 5 6 1 9 6 3 8 3 5 1 5 7 1 3 6 6 4 2 6 6 7 3 4 2 4 4 1 9 2 1 1 1 9 7 5 6 0 1 8 8 4 0 7 0 6 0 6 5 5 0 7 6 3 8 7 9 0 5 4 9 4 5 6 7 8 0 5 5 6 9 8 3 6 2 6 2 6 4 8 1 6 A A B A G I S I , 5 I L U Y D E H S I O D N O H P A M U K A Y E O Y E L I K E H T E H K E O G N O J N E W L I L A M O W I B A W L U - o d n o h p I i l a m - o w i b a w l o l o b o l h U o g n o j n I i l a m - o w i b a w l o l a m a g I i t o v I a p a K a m u p M e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N a p a K a m u p M E K N O Y I l a t a N - u l u Z a w K a g n a l a m u p M i n o l o K a l t n M o p o p m L i a n o h s t N - a l t n M i n o l o K a n o h s t N E K N O Y I e t a t S e e r F g n e t u a G . a l e d n a b i m e n u l o i l a m - o w i b a w U l e w s i l o j u k ( o z n o k n e e n o w i h k a z i , i n i l a l i z e s a n i n i h p o l o d i z e s a i d a w c n e e a l a h t a m a z o k e s i z i a l u q u g u k U a l a h t a M a z o z n o k N e e s o l e l e n o b i s I ) a ( a s i c G u b u , o l a l D m i I . e w z i s e w o n i n e l a l h u k e s a b e t n e m u l u h r o o z e m a z n i i a w s a h x u k o d n o h p a m u k a h s t u k o g n . a l e d n a b i m e n u l o i l a m - o w i b a w U l e n e w s i j n a b u k a s i b o h x u k o n i n e s i b a w n o z u k e s a n o l a l d i m w k i a b e h x a x n i e w h t a y t a h t u k a b u k u a z n e w k U a b e h x a x N i ' h t a h t u k o S o l e l e n o b i s I ) b ( . o y a k e l e z a h p a h c a b a n a w l u c u h p u k o N u t n a B a w l i z n i N o y o l a l d i m e w K i l a m e g n e w s a h x i l e o l u h p i a s i z n e b e s u k o g n i l i b m a h p a g n e l i k e l e l e l h i b e u t n u l o y a l d n a m m w k i i u l u h k a k i d a w c N e e o k e b u c k N e n ) 7 3 i t o v I ( This gazette is also available free online at www.gpwonline.co.za

104 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 104 B T R A P , 5 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P - C I F I C E P S - - - 8 8 6 0 8 1 4 7 7 2 7 1 5 6 3 5 6 1 1 0 7 6 1 6 5 8 6 9 8 5 3 2 2 2 8 5 B n m u l o C s e t a m i t s E d r a w r o F 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R A n m u l o C 5 2 / 4 2 0 2 0 0 0 ' R l a p i c i n u M e h t n i d e r i u q e r s a s m e t s y s e c n a n r e v o g d n a l a n o i t u t i t s n i e s i l i b a t s d n a s n o i t c n u f r i e h t m r o f r e p o t s e i t i l a p i c i n u m t s i s s a o T t n a r G t n e m e v o r p m I s m e t s y S l a p i c i n u M e c n a n r e v o G e v i t a r e p o o C . n o i t a l s i g e l t n e m n r e v o g l a c o l d e t a l e r d n a t c A s m e t s y S ) 3 e t o V ( e h t f o s t n e m e r i u q e r e h t r e p s a d e r e t s i g e r y l l a n o i s s e f o r p d n a d e n i a r t e b o t s e i t i l a p i c i n u m o t n i s e t a u d a r g d e y o l p m e n u t i u r c e r o T t n a r G t n e m p o l e v e D s l l i k S e r u t c u r t s a r f n I ) a ( y r u s a e r T l a n o i t a N . t n e m n o r i v n e t l i u b e h t n i h t i w s l i c n u o c y r o t u t a t s t n a v e l e r ) 8 e t o V ( l a p i c i n u M e h t t n e m e l p m i o t s e i t i l a p i c i n u m n i y t i c a p a c g n i d l i u b y b t n e m e g a n a m l a i c n a n i f n i s m r o f e r t r o p p u s d n a e t o m o r p o T l a i c n a n i F t n e m n r e v o G l a c o L ) b ( y r u s a e r T l a n o i t a N . t c A t n e m e g a n a M e c n a n i F t n a r G t n e m e g a n a M ) 8 e t o V ( S T N A R G T N E R R U C E R e s o p r u P n o i t a c o l l a f o e m a N e t o V 8 8 6 8 0 4 4 8 7 0 9 3 0 4 8 5 8 3 a f o n o i t a c o l l a e h t d n a n o i t a r a p e r p t c e j o r p d n a e m m a r g o r p f o m e t s y s t n e i c i f f e d n a e v i t c e f f e n a g n i s i l a n o i t u t i t s n i d n a g n i h s i l b a t s e t n a r G t r o p p u S ) 8 e t o V ( h g u o r h t s t c e j o r p d n a s e m m a r g o r p l a t i p a c y d a e r t n e m t s e v n i f o e n i l e p i p a p o l e v e d o t s e i t i l a p i c i n u m n a t i l o p o r t e m t r o p p u s o T n o i t a r a p e r P t c e j o r P d n a e m m a r g o r P ) c ( y r u s a e r T l a n o i t a N 8 4 3 9 9 7 1 4 2 5 0 2 7 1 1 3 5 3 9 6 1 L A T O T 1 7 2 3 9 5 1 8 2 7 6 5 3 0 1 0 6 5 e r u t c u r t s a r f n i l a i c o s d n a c i m o n o c e r e h t o ; ) e r u t c u r t s a r f n i k l u b g n i d u l c x e ( n o i t a l u c i t e r n o i t a t i n a s d n a r e t a w g n i d u l c n i , e r u t c u r t s a r f n i . r a l o s , g n i t t i f - o r t e r o t d e t i m i l t o n t u b g n i d u l c n i y g r e n e d n a s e m m a r g o r p s e c i v r e s l a i c o s ; s e m m a r g o r p s e c i v r e s l a i c o s ; s d o o h i l e v i l d e s a b - d n a l e l b a n i a t s u s ; n o i t a c i f i t u a e b d n a s k r a p ; s e c i v r e s g n i n a e l c d n a t n e m e g a n a m e t s a w ; s e i r t s u d n i l a r u t l u c d n a m s i r u o t s e c i v r e s c i s a b ; s d a o r l a r u r d n a s d a o r e m u l o v c i f f a r t w o l ; g n i h c t a p e l o h t o p d n a g n i v a p k c o l b o t d e t i m i l t o n t u b g n i d u l c n i e c n a n e t n i a m d a o r : s e n i l e d i u g e m m a r g o r P s k r o W c i l b u P d e d n a p x E e h t h t i w e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f s e i t i l a p i c i n u M r o f t n a r G d e t a r g e t n I e h t n i s d o h t e m y r e v i l e d e v i s n e t n i - r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e o t s e i t i l a p i c i n u m e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E . s e i t i v i t c a n o i t a r a p e r p o t s e c r u o s e r l a p i c i n u m f o l e v e l g n i w o r g d n a s k r o W c i l b u P e r u t c u r t s a r f n I ) 3 1 e t o V ( This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 105 B A B A G I S I , 5 I L U Y D E H S I A L A P I S A M O O K A Y U L O O Y E W I L E X E O G N O J N E W L I L A M O W I B A W L U - i l i b m a h p a g N e z u O o l e l e k l i q U 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 5 2 / 4 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U - - - 8 8 6 0 8 1 4 7 7 2 7 1 5 6 3 5 6 1 1 0 7 6 1 6 5 8 6 9 8 5 3 2 2 2 8 5 l a p i c i n u M i y a w n u f u k o k o g n e j n o l u w a l o n o k i z a m a z o b u q k n i i a s i z n i z u k o n o b a y i z n e b e s i m i a z n e w k u a l a p i s a m o o a s i d e c n u k U o b u q k N i i a l u c u h p u k o S o l e l e n o b i s I o l u w a l U . i n e l a l h u k e s a b e t n e m u l u h r o o y o h p a e l e l e y e e t n e m a l a p e y o h t e h t i m i e y n i m e y a n t c A s m e t s y S a l a p i s a M o o z o n a w s i z n e b e s t N e w l O Y A W D N I H P I Z E O L E L E N O B I Z I ) 3 i t o v I ( , o y e l e d n u f i y a b a i z n e b e s i m i e w l e s i l a h b a b e z a b e w h s e q e q a b a l a p i s a m o o k e n e g n a b a b u k u i h t i s e v i n u y i z e e l e l e m u h p a b a a y a g u k U o n o h k a Z e z o k e s i z e S o l e l e n o b i s I ) a ( e w z i S e w a w o x g n o n U . o y e l e d n u f i y a b a i z n e b e s i m i a l u w a l a a g n u h b a m a g n a w n u f u k o k o g n e j n o s i l h u h P o n ) 8 i t o v I ( o h t e h t M o k a s i z n e b e s u k u a l a p i s a m p o o k o n o h k a z e g n a s i b o h x u k o g n i l a m e w k i n e w h t a h p u k e u q u g n i i a s a h x u k o n a z a h t u h k u k U i l a m e w K a w h t a h p u k o S o l e l e n o b i s I ) b ( e w z i S e w a w o x g n o N U . a l a p i s a M a k i z i l a M e e w k a w h t a h P u k u a l u w a L o i n e l a l h u k e s a B e t n e m u l u h r o o K ) 8 i t o v I ( o g n o j n I i l a m - o w i b a w l o l a m a g I i t o v I 8 8 6 8 0 4 4 8 7 0 9 3 0 4 8 5 8 3 a l i z m u a s i h t a b m a h b u k o n a l e s i l i m u k o g n i l a m - o l a y t o o l u h p a m a n o b u q k n i i e q n u l u q a b a b u k u a x a b m a b a a l a p i s a M o o a s a h x u k U o b u q k N e e w l o l e l e s i g n u L o s o l e l e n o b i s I ) c ( e w z i S e w a w o x g n o n U . i b m i c i m i a l e l e s i g n u l i z e a l a p i s a m a k i z o t n i z e w l a l a k a b e w l o y a l u h k u l o o w i b a w l o o l u h p a m a n o b u q k n e e w o y a z n e b e s o o l u h p a M a n ) 8 i t o v I ( i z n e b e s a b a a w s i z n e y t e s u k o z n o k n i i a l e z e k i n u k o g n i z n e b e s i m i a l a d u k o y u d u g i m i e s i d n a b a b u k u a l a p i s a m o o a z a h t u h k u k U o l u h P e s o y e w i s i n a y t i d i s E o l e l e n o b i s I o k e s i Z e n i z n e b e s i m I 8 4 3 9 9 7 1 4 2 5 0 2 7 1 1 3 5 3 9 6 1 E K N O Y I 105 1 7 2 3 9 5 1 8 2 7 6 5 3 0 1 0 6 5 a l e l d n i i ; a w s i j n o h u k o n i k a p i i ; a m u k n u k n e w k a w l u w a l u k u ; o k e b u c k n e w a n o h t e k n e h k o i n i h s i h s a m a ; i n i w t n u l e s a z e o h s o q o q o z . u t n u l o k a k e l e s u h k u k o o l u h p a m a ; u t n u l o k a w d e c n u k o o l u h p a m a ; a b a l h m u a s i z n e b e s i z e o l a j n a k e b u h q u k o n i z e a s i l i h p i z u k o z o k e s i z i ; i n e l d n a h p a m e s a z a l e l d n e e n i h t u h t i z e w k a n a n i x u k u a s i h p i c n i z e a l e l d n i i ; o w i h k a z e w k a w s i g n u l u k o n a l e l d n e e w k o k e s i z i e y n i z e ; ) i z n i n u b o g n a b m a h i z e o k e s i z i a g n a w k u q a g n i z ( e l d n i l - o l u y t u g o n i z n a m a a k u q u k , o k e s i s i s i z e o z n o k n e e z a w s i g n u l u k u : o y e w i s i d n a y E e t n e m u l u h r a K i z n e b e s i m e L o l u h P e z o l e k o h k i z e n a n a s i s i v u k o g n , o y a l e d n a l e a l d n a m m w k i i o y e w i s i d n a y E e t n e m u l u h R a k i z n e b e s i M e l e t n e m u l u h R a k i z ) 3 1 i t o v I ( This gazette is also available free online at www.gpwonline.co.za

106 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 B n m u l o C s e t a m i t s E d r a w r o F 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R A n m u l o C 5 2 / 4 2 0 2 0 0 0 ' R B T R A P , 5 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P - C I F I C E P S e s o p r u P n o i t a c o l l a f o e m a N e t o V 4 4 8 3 0 3 1 3 7 1 2 0 2 1 4 6 5 5 4 1 1 s t n e m t s e v n i c i l b u p t a h t e r u s n e o t ; e r u t c u r t s a r f n i c i m o n o c e n i t n e m t s e v n i c i l b u p r o f g n i d n u f e s a e r c n i o t r e d r o n i e c n a n i f l a t i p a c f o ) 3 e t o V ( s e c r u o s n w o l a p i c i n u m o t s s e c c a d e s a e r c n i e t o m o r p o t d n a r o o p e h t r o f e r u t c u r t s a r f n i n i t n e m t s e v n i c i l b u p r o f g n i d n u f e d i v o r p o T t n a r G t n e m p o l e v e D n a b r U d e t a r g e t n I ) a ( e c n a n r e v o G e v i t a r e p o o C . d e r e v i l e d s t e s s a e h t f o t n e m e g a n a m d n u o s e h t e t o m o r p o t d n a d e n g i l a y l l a i t a p s e r a S T N A R G E R U T C U R T S A R F N I 106 1 8 2 9 1 6 7 4 7 0 4 8 0 8 4 3 4 3 7 4 7 s n o i t a r e p o d n a t n e m e g a n a m , l o r t n o c , n o i t a l u g e r , g n i n n a l p e h t t r o p p u s o t ; k r o w t e n t r o p s n a r t c i l b u p d e t a r g e t n i l a p i c i n u m a f o t r a p . s e c i v r e s k r o w t e n t r o p s n a r t c i l b u p l a p i c i n u m e l b a n i a t s u s y l l a i c n a n i f d n a y l l a c s i f f o 6 2 8 1 3 1 1 5 0 6 2 1 6 4 6 0 2 1 n o a t a d c i f f a r t d n a s e g d i r b , d a o r t c e l l o c d n a , s m e t s y s t n e m e g a n a m t e s s a s d a o r l a r u r p u t e s o t s e i t i l a p i c i n u m t c i r t s i d t s i s s a o T s m e t s y S t n e m e g a n a M t e s s A s d a o R l a r u R ) b ( . a c i r f A h t u o S r o f k r o w e m a r F c i g e t a r t S e r u t c u r t s a r f n I d a o R e h t h t i w e n i l n i s k r o w t e n d a o r l a p i c i n u m t n a r G s m r o f t a h t e r u t c u r t s a r f n i t r o p s n a r t d e s i r o t o m - n o n d n a c i l b u p f o t n e m e v o r p m i d n a n o i t c u r t s n o c d e t a r e l e c c a r o f g n i d n u f e d i v o r p o T t n a r G k r o w t e N t r o p s n a r T c i l b u P ) a ( 5 0 6 4 5 6 1 6 7 0 7 9 6 1 6 3 4 6 4 7 1 g n i t s i x e d n a w e n , s r e l l e w d m r a f , s t n e m e l t t e s l a m r o f n i g n i d u l c n i ( s g n i l l e w d l a i t n e d i s e r d e n n a l p d n a g n i t s i x e , y t i c i r t c e l e o t s s e c c a t n a r G ) l a p i c i n u M ( e m m a r g o r P . e r u t c u r t s a r f n i k l u b t n a v e l e r f o n o i t a l l a t s n i e h t d n a ) s g n i l l e w d ) 4 3 e t o V ( y g r e n E t r o p s n a r T ) 0 4 e t o V ( t r o p s n a r T ) 0 4 e t o V ( e s a e r c n i o t s e i t i l a p i c i n u m o t s e i d i s b u s l a t i p a c g n i d i v o r p y b e m m a r g o r P n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I e h t t n e m e l p m i o T n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I ) b ( d n a s e c r u o s e R l a r e n M i 4 0 5 3 4 4 9 1 9 1 3 7 2 9 7 1 5 5 3 4 5 0 7 1 s n a l p t n e m e g a n a m t e s s a f o t n e m p o l e v e d e h t r o f g n i d n u f c i f i c e p s e d i v o r p o t ; 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s a e r a l a i t n e d i s e r l a m r o f n i n o i t n e v r e t n i e m m a r g o r P n o i t a c i d a r E t e k c u B g n i t s i x e e h t f o t u o - e s o l c e h t t r o p p u s ; s t c e j o r p t n e m e g a n a m d n a m e d r e t a w d n a n o i t a v r e s n o c r e t a w g n i t n e m e l p m i n i s e i t i l a p i c i n u m t r o p p u s ; t n e m p o l e v e d t a h t y l p p u s n o i t a t i n a s d n a r e t a w t n e t t i m r e t n i d n a c i s a b e d i v o r p ; s e i t i l a p i c i n u m l a r u r n i y l l a i c e p s e s e c i v r e s f o y t i l i b a n i a t s u s e h t r e t a w d n u o r g d n a n o i t c e t o r p g n i r p s g n i d u l c n i , s e i t i n u m m o c d e s i t i r o i r p d n a d e i f i t n e d i o t s e c i v r e s f o n o i s i v o r p s e r u s n e . s e i t i l a p i c i n u m d e t c e f f a ) 1 4 e t o V ( - 4 7 9 8 0 7 3 0 0 1 4 7 s e s i r p r e t n e o r c i m , s d l o h e s u o h r o o p r o f s g o l k c a b e r u t c u r t s a r f n i l a p i c i n u m c i s a b g n i t a c i d a r e r o f e c n a n i f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I l a p i c i n u M ) c ( e c n a n r e v o G e v i t a r e p o o C ) 3 e t o V ( . r e t s a s i d a y b d e g a m a d e r u t c u r t s a r f n i l a p i c i n u m t c u r t s n o c e r d n a e t a t i l i b a h e r o T t n a r G y r e v o c e R r e t s a s i D l a p i c i n u M ) b ( e c n a n r e v o G e v i t a r e p o o C This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 107 i l i b m a h p a g N e z u l O o l e l e k i q U 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 5 2 / 4 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U 4 4 8 3 0 3 1 3 7 1 2 0 2 1 4 6 5 5 4 1 1 - 4 7 9 8 0 7 3 0 0 1 4 7 4 0 5 3 4 4 9 1 9 1 3 7 2 9 7 1 5 5 3 4 5 0 7 1 0 1 9 9 9 6 9 4 2 9 6 6 2 5 5 0 9 2 1 B A B A G I S I , 5 I L U Y D E H S I A L A P I S A M O O K A Y U L O O Y E W I L E X E O G N O J N E W L I L A M O W I B A W L U - a l a p i s a m a k o b m o h t i i m w k e w l e l e k i f u k a b u k o n u p m e w l h a m a e w l e l e s i g n u l u l o e t n e m u l u h r a k u l i l a m - o l a y t u i l a m e g n a s a h x u k U o y e w i s i n a y t i d i s E o l e l e n o b i s I ) a ( o l u w a l U i l a m - o l a y t u ; o h s o q o q o z i g n a q g n - o k e n u f m i i w k e t n e m u l u h r a k i l a m - o s a x k n i e w s i d n a w k e z u k a n i h s i h s u k u a s i l a q u k o y i l a m e y i n i h p o l o d i z E a w l u c u h p u k o S o n a w s i z n e b e s t N e w l . o l a n e w i z u k e o d e c n o y o y e l i k e l e n a f e a l e l d n e g n a w h t a h p u l e t n e m u l u h r a k u l . e l e k e l t n i y a w h s o m a z e h t i z a x a l a p i s a m a k i z o k e s i z i a h s t u k o g n a h k a w k o n a z e k e y u b u k U e l e k e l t N e y o z e k e y u b M e s o l e l e n o b i s I ) b ( ) 3 i t o v I ( o l u w a L U a l a p i s a M a k o n a w s i z n e b e s t N e w l O K E S I Z E Z O L E L E N O B I Z I o g n o j n I i l a m - o w i b a w l o l a m a g I i t o v I . i n e l d n a h p a m e s a z a n a h p o l o d e e n i h s i k o l i i z a b u k o g n a l d u k o , a k i r f A - i s t n a z M e s a z a b u h t i s i w k u q u g n i a z n e w k u k i o l a y o g n o j n u l o u t n a b a e y n a b a w l o k o l t n i y u l o i l a m - o l a y t u e z u k e z u k u i l a m i ' l a y t u k u , a s i c g n a w c u k U a w l u c u h p u k o S e n a b a q u b o S o l e l e n o b i s I e w z i S e w a w o x g n o n U o z n o k n i z i n a m u f a g n i z e o w a d n e e b i l a l h a b a g n a b u h t a m a w k a w n a y n u f u k o n , i m o b o w o h t a g n a g m u e l u c u h p u k i h t u k a y u k o , o y o h k i s e ) o k o l t N i y i s e ( e n a w l e m u b o K ) 8 i t o v I ( . o y e l i k e z u p m e w l h u l o u t n u l o a l e z n e b e s a i n i w t n u l e s a o k i z a m a n e n a n i c n a m a i n i h s i h s a m a o n a w s i z n e b e s t N e w l , u p m e w l h u b o n e i z i m e z a l a p i s a m o o z o k e s i s i s i z e i g n a q g n - o k e n u f m i i w k a g n i x u k u a s i l e h p u k o y o k o l t n i y e i l a m - o s a x k n i a k i n u k U a l a p i s a M a k i z o k e s i Z e s o l e l e n o b i s I ) c ( ) 3 i t o l u w a L U I ( 0 7 2 1 6 4 3 4 2 4 1 4 5 3 3 4 0 4 9 2 1 2 2 4 E K N O Y I 1 3 8 1 1 4 4 1 6 5 8 1 2 4 3 7 6 7 3 0 4 a w s i d n a w k o n o b m o h t i m e w k a w l e s u h k u k u a k u q u k , o y a g n e w l a q u k a m e n o y e w i h t a l a y e i i a l d n a m m w k o z n o k n e e w k a w l e z e k i n u k o ; o y e w i y n u v i z e a l a l h u k o z o w a d n i i w k i h t e k a h b a m a w K a w s i l e h p u k o Y o b u q k N w k i i h t e k a h b a m a w k a w s i z n e y t e s u k o y o b u q k n e w k a w s i l e h p u k u a s a h x u k u ; i z n a m a a g n o k o z a l e l d n i i i n e s i z n e b e s u k e a l a p i s a m o o a s i d e c n u k u ; a b a l h m o k i s t n a h p a i z n a m a w k . o y e l i k e l e z a h p a h c a b a a l a p i s a m o o k a l e l a b m e n a n a s i b u q u k o o l u h p a m a a s a h x u k u 107 2 0 6 3 3 9 4 5 7 4 7 1 7 4 4 9 1 5 1 5 4 2 4 5 7 5 2 0 6 2 6 4 2 0 0 7 5 3 2 o w a d n i i a l u c u h p u k o l e h k a b i z n a b u b o g n a l a p i s a m u a s i n a b i d i l e , o b e c e n a z u k o y o b u q k n i a l e l e z u q u q u k o y i l a m - o s a x k n i a k i n u k U a l u c u h p u k o S o n a w s i b m a b o S o l e l e n o b i s I u t n u L o k a w s i l a l h u k U . e b m o y t o y t a m a z a l a p i s a M o o : e b m o y t o y T a m a ) 3 3 i t o v I ( a w l u w a l u k o n o y a k i l i b i y t u k o g n a l d n a m a w k a w s i z n e y t e s u k u e m a z n i i e s i z n e b e s a b a b u k u a l a p i s a m o o i l a m e g n a s i d e c n u k U a z n e b e s u k o S o l e l e n o b i s I ) a ( ) a ( a l d n a M a n a w b M i i z I e w l u c u h p u k e z u k e n a b m o k a w s i z n e y t e s u k u e w s i h s t i c n u k e z u k u a l a p i s a m a k i z o k e s i z i w k i h t a k a h p a g n o n u f m e e w k a w l u w a l u K o n a l d n a m a w K o y a k i l i b i y t u k o g N ) 4 3 i t o v I ( . a l d n a m a w k o y a k i l i b i y t u k o g n a w s i z n e y t e s u k o n o n u f M e e w k 5 0 6 4 5 6 1 6 7 0 7 9 6 1 6 3 4 6 4 7 1 i z n e b e s m u a g n o l i x u k o n e n a s i b u q a b a b u k u a l a p i s a m o o k i l a m - o d e c n u a k i n u k o g n e n a b m o K a w s i y n a h k u k o L o l u h P i a s i z n e b e s u k U o y e w i s i n a y t i d i l E o l u h P e s o l e l e n o b i s I ) b ( a l d n a M a n a w b M i i z I a l a l h a b a u t n a b a , e b m o y t o y t a m a z o w a d n i i a k u q u k ( a w i h k a w k u a w y t e c a s i z e n o y o h k i z e u l d n i z i w k e n a b m o g n a s i y n a h k u k o w i n e w z i L e e n a b m o K a w s i y n a h k u k o L ) 4 3 i t o v I ( . o y e l i k e l e n a f i z e o k e s i z e w k a w l e s i m u k o n ) e d a k a k o h k i z e b e n a h s t n i z e u l d n i z i , a m a f i z e ) a l a p i s a M o o k ( 1 8 2 9 1 6 7 4 7 0 4 8 0 8 4 3 4 3 7 4 7 o z n o k n e e w k a z n e b e s u k o n , a l u w a l u k u , i n e w s i c g n a w c u k e a s i d e c n u k o n a l a p i s a m o o z i h t u h t i z e y e y n e l a x n i y i z e o t o m i i k u q a g n i z e e k n o w - e k n o W a k i z o h t u h t o z o k e s i z e n e k n o w - e k n o w a k i z i h t u h t i z e z o k e s i z e w k a w l u c u h p u k o n o y e l i z e l u w a h k u k o a w i h k a w k o y i l a m - o s a x k n i a k i n u k U i h t u h t i Z i e k n o Z o z a S o l e l e n o b i s I ) a ( . u f a h r e y i l a m e g n a w s a h x i z e a l a p i s a m a k i z i h t u h t i z e z 6 2 8 1 3 1 1 5 0 6 2 1 6 4 6 0 2 1 o h r o l u h b e e n a l e l d n e e g n e o l o b m o c g n i a l e l e k o q u k o n a l e l d n e e w K a w z n e y t e s u k o Z o b u q k N i i w k i l i h t i s e b a l a p i s a m o o a s i d e c n u k U o b o h x i z e w K a w l u w a l u k o S o l e l e n o b i s I ) b ( . k r o w e m a r F c i g e t a r t S e r u t c u r t s a r f n I d a o R e n a n a l e m u v u k o g n a l a p i a s a m a k i z a l e l d n i i w k i n e l d n a h p a m e s a Z a l e l d N e e z o h t u h T o z E ) 0 4 i t o v I ( o h t u h T o z E ) 0 4 i t o v I ( e l d n i l o l u y t u g o n i z n a m a z e z i o y a g u g i z e o h k u k a x a h s t n i h s t u k o n a l u c u h p i z u k u , a y i z a l h i z u k u , a h s t n i z e o k e s i z e n i q g i h t u k U i q g n i g N e z o k e s i Z e s o l e l e n o b i s I ) a ( o l u y t u G o n i z n a m A 5 2 3 5 0 0 3 0 3 9 6 5 7 3 3 8 3 2 5 8 3 a l u l e b u k e z n e z e y n a k o i z n a m a w k a w n u f u k o n i z n a m a w k a w z o l o d n o l u k o n a n a s i b u q u k u i z a w k u k o n i z e o k e s i z i e s i z n e b e s i z a z n e z u k u ; a l a p i s a m o o y a d i m e w k a y a h p a g n a l e b i s t o a l d n a m m u k a z n e b e s i z e o k e s i z e n i z n a m a a s i n a l e l e b i x n e i g q n i g n i w k . o s i l h u h p o z o k e s i z e z o k e n u f m i i e l e z a h p a h c u k i h t u k a y u k o i n e l a l h u k e i z n a m a w k a w z o l o d n o l u k u ) 1 4 i t o v I ( a s i z e l u w a h k u k u e l d n i l - o l u y t u g o n i z n a m a o y e n e k u l h a k u l h a o l u h p a m a a s i z n e b e s u k o n a s i c g n a w c u k u a k e z n e w k o n e b u k a z n e w k u k U o s i l h u h p o Z o k e s i Z e s o l e l e n o b i s I ) b ( o l u y t u G o n i z n a m A i z n a m a o h k e b u k a b u k u a z n e w k u ; i n e l d n a h p a m e s a b a l a p i s a m o o k i b m u k a g n , o z n o k n e e w k a w y t u h q u k o n i l i b m a h p - a l e b u q k n i i z n a M a z o z n o k N e e z ) 1 4 i t o v I ( This gazette is also available free online at www.gpwonline.co.za

108 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 108 2 0 0 7 7 1 4 2 7 5 4 9 1 4 3 3 1 1 4 8 3 L A T O T 7 2 9 6 0 3 2 6 9 9 7 1 4 2 7 2 5 9 9 1 2 r o f n o i t a r a p e r p n i s m e t s y s n o i t a m r o f n i h t l a e h w e n t u o - l l o r d n a p o l e v e d ; n o i t a c i d e m c i n o r h c f o n o i t u b i r t s i d d n a g n i s n e p s i d e h t r o f s l e d o m d e s i l a r t n e c e h t t n e m e l p m i o t ; y t e f a s d n a h t l a e h l a n o i t a p u c c o f o s t n e m e r i u q e r e h t f o t n e m l i f l u f e h t e t a r e l e c c a o t ; e c n a r u s n I h t l a e H l a n o i t a N r o f e r u t c u r t s a r f n i r e v i l e d o t y t i l i b a p a c d n a y t i c a p a c e c n a h n e o t ; e c n a r u s n I h t l a e H l a n o i t a N r o f n o i t a r a p e r p y l l a c i t a m e t s y s s e i t i l i c a f e r a c h t l a e h y r a m i r p e h t n i s e i c n e i c i f e d e h t s s e r d d a o t r o t c e s h t l a e h e h t e l b a n e ; e c n a r u s n I h t l a e H l a n o i t a N c i g e t a r t s e h t h g u o r h t s t i f e n e b e c i v r e s e r a c h t l a e h e h t d n a p x e o t ; e m m a r g o r p c i n i l c l a e d i e h t f o n o i t a t n e m e l p m i e h t h g u o r h t . s r e d i v o r p e r a c h t l a e h m o r f s e c i v r e s f o g n i s a h c r u p B n m u l o C s e t a m i t s E d r a w r o F 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R A n m u l o C 5 2 / 4 2 0 2 0 0 0 ' R 5 7 0 0 7 8 1 6 7 5 6 7 7 1 6 0 6 1 4 6 1 A T R A P , 6 E L U D E H C S S E M M A R G O R P L A I C E P S D E T A N G I S E D R O F S E C N I V O R P O T D N I - K N I - S N O I T A C O L L A e s o p r u P n o i t a c o l l a f o e m a N e t o V ; s l o o h c s o t n o i t a t i n a s d n a r e t a w f o g n i d a r g p u d n a n o i s i v o r p ; s g n i d l i u b l o o h c s e t a i r p o r p p a n i f o g n i d a r g p u d n a n o i t a c i d a r E . g n i d w o r c r e v o s s e r d d a o t s m o o r s s a l c f o g n i d a r g p u d n a n o i s i v o r p t n a r G s g o l k c a B e r u t c u r t s a r f n I l o o h c S n i e r u t c u r t s a r f n i n o n o i t a u l a v e d n a g n i r o t i n o m s a l l e w s a e c n a m r o f r e p , g n i d n e p s e v o r p m i o t k c a r t e v i t a n r e t l a n a e t a e r c o T t n a r G t c e r i d n I e c n a r u s n I h t l a e H l a n o i t a N n o i t a c u d E c i s a B ) 6 1 e t o V ( ) 8 1 e t o V ( h t l a e H This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 109 109 A A B A G I S I , 6 I L U Y D E H S I O Y E L I K E H T E H K A O L U H P A M A W L O L I E B I O D N O H P A M U K A Y U L O I L A M O Y E G N U L O O W I B A W L U 2 0 0 7 7 1 4 2 7 5 4 9 1 4 3 3 1 1 4 8 3 E K N O Y I i l i b m a h p a g N e z u l O o l e l e k i q U 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 5 2 / 4 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U 5 7 0 0 7 8 1 6 7 5 6 7 7 1 6 0 6 1 4 6 1 7 2 9 6 0 3 2 6 9 9 7 1 4 2 7 2 5 9 9 1 2 e y n i z e z i z e a l e l d n i i a s i d n a w k u ; i n i z n e b e s m e o l i p m e n a k e l e s u h k u k o z o k e n u f m e e w k a w s i k e s i l a z u k u a s i z e l u w a h k u k u ; e w z i S e y e z u k u o k e s i s i s a o l i p m e o k i z a m u k o y o h k u k o a l a h p o g n o q n u k o n a n a s i b u q u k u ; e w z i S e y o l i p m e Y i s n e r o h s n I - i a l e l e s i g n u l u k u o l i p m e w k a w l e l a h t a h k u k o z o z n o k n i i a s i d n a w k u ; e m m a r g o r p c i n i l c l a e d i - e w k a w s i z n e y t e s u k o g n e z e l u w a h k i z o m u h p i z i o l i p m e g n o l o b m o c g n i a z a s a s u k o z a h s t n i z e o b u q k n e e n i q g i h t u k u ; o y i l e h p a g n i z e o l u g i z e a z e y a m a w k a w s i j n a h u k o z . o l i p m i a l e l a h t a h k a b a w k o z n o k n e e w k a w g n e h t u k o g n - o l u y t u g o n i z n a m a w k a w l u c u h p u k o n a w i z n e w k u ; a g n a k e l e n a f a g n i z e o l o k i z e z o w i h k a z e w k a w y i z a l h u k o n u b m a c g n e e n a l u h p i s u k U o w i h k a w L o k a g n i x u K o s o l e l e n o b i s I o k e s i s i s E o d n u f M i a w g n o n o n o h p u k o n i n e w s e a w k e b u k o n i z n e b e s m o k a w i z n e w k u , i l a m e w k a w s i z n e y t e s u k u a l u c u h p u k o y e y n e y e a l e l d n i a l a d u k U - e s o q g N a g n a h t a g n i s E o l e l e n o b i s I o l i p m e Y i s n e r o h s n I - e z o k e s i z e g n a l e z e k i n u k u i z a w k u k u a l u c u h p u k u ; e w z i S e y o l i p m e Y i s n e r o h s n I - e z o k e s i z i a w l e l e s i g n u l u k u e w z i S e y o l i p M e y i s n e r o h s n I . a m u h p u h p u k u e w l u g n u h p u k e z u k u a l e d n u f u k o i b m u g a m a w k a w y i z a l h u k o n a w i z n e w k u ; i n e w l o k i z e e l d n i l o l o k i S e w l ) 6 1 i t o v I ( o l i p M e z E ) 8 1 i t o v I ( o g n o j n I o w i b a w l o l a m a g I i t o v I This gazette is also available free online at www.gpwonline.co.za

110 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 B n m u l o C s e t a m i t s E d r a w r o F 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R A n m u l o C 5 2 / 4 2 0 2 0 0 0 ' R B T R A P , 6 E L U D E H C S S E M M A R G O R P L A I C E P S D E T A N G I S E D R O F S E I T I L A P I C I N U M O T D N I K N I - S N O I T A C O L L A - e s o p r u P n o i t a c o l l a f o e m a N e t o V - - 9 0 3 8 5 s n a l p t n e m e g a n a m t e s s a f o t n e m p o l e v e d e h t r o f g n i d n u f c i f i c e p s e d i v o r p o t ; s e i t i n u m m o c r o o p g n i c i v r e s s n o i t u t i t s n i l a i c o s d n a ) 3 e t o V ( s e s i r p r e t n e o r c i m , s d l o h e s u o h r o o p r o f s g o l k c a b e r u t c u r t s a r f n i l a p i c i n u m c i s a b g n i t a c i d a r e r o f e c n a n i f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I l a p i c i n u M ) a ( e c n a n r e v o G e v i t a r e p o o C . r o o p e h t g n i c i v r e s e r u t c u r t s a r f n i r o f 3 8 1 8 5 1 5 5 0 1 5 1 6 9 5 4 4 1 l a p i c i n u M e h t n i d e r i u q e r s a s m e t s y s e c n a n r e v o g d n a l a n o i t u t i t s n i e s i l i b a t s d n a s n o i t c n u f r i e h t m r o f r e p o t s e i t i l a p i c i n u m t s i s s a o T t n a r G t n e m e v o r p m I s m e t s y S l a p i c i n u M ) b ( e c n a n r e v o G e v i t a r e p o o C . n o i t a l s i g e l t n e m n r e v o g l a c o l d e t a l e r d n a t c A s m e t s y S ) 3 e t o V ( 3 8 6 3 0 1 0 4 1 9 9 0 9 8 4 9 (cid:3) (cid:15) (cid:86) (cid:81) (cid:82) (cid:76) (cid:87) (cid:68) (cid:70) (cid:82) (cid:79) (cid:3) (cid:71) (cid:72) (cid:87) (cid:72) (cid:74) (cid:85) (cid:68) (cid:87) (cid:3) (cid:86) (cid:182) (cid:68) (cid:70) (cid:76) (cid:85) (cid:73) (cid:36) (cid:3) (cid:75) (cid:87) (cid:88) (cid:82) (cid:54) (cid:3) (cid:81) (cid:76) (cid:3) (cid:86) (cid:87) (cid:81) (cid:72) (cid:71) (cid:76) (cid:86) (cid:72) (cid:85) (cid:3) (cid:85) (cid:82) (cid:73) (cid:3) (cid:86) (cid:72) (cid:76) (cid:87) (cid:76) (cid:81) (cid:88) (cid:87) (cid:85) (cid:82) (cid:83) (cid:83) (cid:82) (cid:3) (cid:82) (cid:87) (cid:3) (cid:86) (cid:86) (cid:72) (cid:70) (cid:70) (cid:68) (cid:3) (cid:71) (cid:81) (cid:68) (cid:3) (cid:15) (cid:72) (cid:73) (cid:76) (cid:79) (cid:3) (cid:73) (cid:82) (cid:3) (cid:92) (cid:87) (cid:76) (cid:79) (cid:68) (cid:88) (cid:84) (cid:3) (cid:72) (cid:75) (cid:87) (cid:3) (cid:72) (cid:89) (cid:82) (cid:85) (cid:83) (cid:80) (cid:76) (cid:3) (cid:79) (cid:79) (cid:76) (cid:90) (cid:3) (cid:87) (cid:68) (cid:75) (cid:87) (cid:3) (cid:15) (cid:81) (cid:82) (cid:76) (cid:87) (cid:68) (cid:80) (cid:85) (cid:82) (cid:73) (cid:86) (cid:81) (cid:68) (cid:85) (cid:87) ) e c n a t s i s s A l a c i n h c e T ( t n a r G p i h s r e n t r a P ) 8 e t o V ( l a i t a p s t a d e m i a s t n e m t s e v n i l a t i p a c y t r a p d r i h t n i a t s u s d n a t c a r t t a o t r e d r o n i s n o i t a c o l d e t e g r a t n i t s e v n i d n a , e s y l a t a c , n a l p o T t n e m p o l e v e D d o o h r u o b h g i e N ) a ( y r u s a e r T l a n o i t a N 0 0 0 0 0 8 0 0 0 0 5 6 0 0 0 0 0 5 o t s s e c c a e s a e r c n i o t m o k s E o t s e i d i s b u s l a t i p a c g n i d i v o r p y b e m m a r g o r P n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I e h t t n e m e l p m i o T n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I d n a s e c r u o s e R ) 8 e t o V ( l a r e n i M . s n w o t l a r u r d n a s p i h s n w o t , s d o o h r u o b h g i e n d e v r e s - r e d n u . s m e t s y s g n i r e t e m t r a m s l a n o i t c e r i d - i b t n e m e l p m i o t s e i t i l a p i c i n u m e l b a n e o T t n a r G s r e t e M t r a m S ) b ( y r u s a e r T l a n o i t a N 6 4 1 4 3 0 8 5 3 0 0 4 5 7 9 8 4 8 9 0 7 L A T O T 110 6 5 2 1 4 3 1 2 3 9 8 1 1 1 8 1 7 6 4 0 1 n i s t c e j o r p f e i l e r t h g u o r d t r o p p u s ; 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i n e w t n i h t a h t a g n a b a u t n a b a z o w a d n i i w k o z n o k n i i a k i n a o l a l t n e z e o k i z a m a n e y n u k a w k i c n i c n a m a i n i h s i h s a m a , i n e w h t a g n a g m e s i h t a h t a g n a b a u t n a b u k o z n o k n i i a s i z u k o z o k e s i z e z o b o h x i z e w k a w h t a h p u k o l o s i l h u h p o y o y e l i k e h t e h k e o s a x k n i a h p u h k u k u . i n e w t n o h k e g n i z e u l d n i z e z a l a p i s a m a k i z o k e s i z e w k a g n i x u k u u b m a c g n e n a l u h p i s u k o y o y e l i k e h t e h k e i l a m e y a w o x g n i a k i n u k U a l a p i s a M o o z o w i h K a z e s o l e l e n o b i s I ) a ( o n a w s i z n e b e s t N e w l o l u w a L u ) 3 i t o v I ( 3 8 1 8 5 1 5 5 0 1 5 1 6 9 5 4 4 1 a w s i n i n i x g u k o k o g n e j n o l u w a l o z o b u q k n e e n e y n u k o b u k o z n i z u e w s i z u k o b a y i z n e b e s i m i e z n e b a l a p i s a m o o a d e c n u k U o b u q k N i i a l u c u h P u k o S o l e l e n o b i s I ) b ( o l u w a L U . u k o n e n e l e l e y e i n e l a l h u k e s a b e t n e m u l u h r o o l o l u w a l o y o h t e h t i m e n e y n u k a l a p i s a M a k i z o b u q k N e e w o h t e h t M u k a l a p i s a M o o z o n a w s i z n e b e s t N e w l - o l a y t o y o b m o h t i m e n e w n i c g u k i h t u f e w l a s t u k e z u k u o y e w i h t e h k i z e o w a d n i i w k i l a m i a l a y t u k o n e y n u k a l e z e w h k u k u , a b e c u k U e n a w l e l d u B u a s i l h u h P u k o s o l e l e n o B i s I ) a ( e w z i S e w a w o x g n o N u ) 3 i I ( 6 4 1 4 3 0 8 5 3 0 0 4 5 7 9 8 4 8 9 0 7 E K N O Y I i i a l d n a m m w k o y o h k i e s e S a g n a z u l d N i z e g n e j n i h t e k a h B a m a w k a w s i z n e y t e S u k u a s i l e h P u k o y o b u q k N e l u k a s i d e c n u k o . o y a k e l e z a h p a h c a b a a l a p i s a m o o k a l e l a b m i a w l u k o z i h t k e j o r p i i a s a h x u k u ; e b m o y t o y t a m a g n e 111 7 1 5 9 9 3 2 1 0 4 4 9 2 2 9 1 0 6 9 1 2 o w a d n i i , a m a f i z e s a b i z n e b e s a b a a l a l h i z e o w a d n i i , e b m o y t o y t a m a g n i z e o w a d n i i a k u q u k ( e n a b m a w l e k a f a k e g n i z o y a w y t e c a s i z - a k e m u v m - a h p e h p a m a n i z e o w a d n i i w k u l u h k i m e o m a h t i m e z o s i l h u h p o z o k e s i z e w k a w k a f u k o n e y n u k ) o h k i z a l a d u k e n a h s t n i z e . m o k s E o z e n e y n u k o h k i z e l e s e u t n u l u a l a l h i z e i z n i n i z e o w a d n e e y i k a x g n i e w s i g n u l u k e z u k u u l u k n i z e o g n e t n e e y o h t i c k n i w k ) m o k s E ( e n a b M o k a w l e k a F u k o y ) 4 3 i t o v I ( e l d n i l - o l u y t u g o n i z n a m a z u l u h k i m e o m a h t i m e z o s i l h u h p o z o k e s i z i a h s t n i h s t u k o n a l u c u h p u k u , a s i g n u l u k u , a s i l h u h p u k U o s i l h u h P o z o k e S i z e s o l e l e n o b i s I ) a ( o l u y t u G o n i z n a m A 7 0 5 1 3 2 3 7 0 5 6 2 2 3 7 5 9 7 5 0 3 a b m u k a d e c n u k u o h k a n a b u k o n i z e u l u h k i m e o m a h t i m e z o s i l h u h p o z o k e s i z i a k a f u k u ; a l a p i s a m u k u l u h k i m e a l d n a m m w k i i i z n i n i z e u t n u l u a l a l h i z e o w a d n i z a w s i z n e y t e s i z e u l u h k i m e o m a h t i m e z i q g n i g n e z o s i l h u h p o z o k e s i z i e y n a k o o y e n e k u l h a b a a l a p i s a m o o k 6 5 2 1 4 3 1 2 3 9 8 1 1 1 8 1 7 6 4 0 1 - o l u y t u g o z o z n o k n e e n e y n u k e l i h t a a h s e x a m a g n a k e n a m u f a n o k e s i s i s a i z n a m a g n a l e l e n o b u k u ; i n e l d n a h p a m e s a b a l a p i s a m o o k a k u q u k , i l i b m a h p e w s i l e k o h k i z i h t u f o y e w i h t e h k i z o w a d n i z e w k a k e n a m u f a y i z o z n o k n i z e a b u k u a s i k e s i n i q u k a z i z e e l d n i l a l a p i s a m o o a s a h x u k u ; a b a l h m o i n i j n u h t a m e s a i z n a m a a l a s t u k o o l u h p a m a n e y n u k i z n a m a a s t i s t e o b m o h t i m i a l e s u h k u k o n o l e h t a y n a m a a s a h x u k u ; i z n a m a w k a w s i z n e y t e s u k u a l u w a l u k o z i h t k e j o r p e e n e y n u k i z n a m a a z o l o d n o l u k o o b a w e g n i l a m u k i z n a m a w k a w s i z n e y t e s u k u a l u w a l u k o z i h t k e j o r p e e n e y n u k i z n a m a a z o l o d n o l u k o y i n e l a l h u k e s a y o b u q k n i a z e m u h p u k o o l u h p a m u k a l d n a s i a k a f u k o n a l e l e z u q u q u k u e y n a k o i z n a m a w k a w s i z n e y t e s u k u a l u w a l u k o z i h t k e j o r p i i w k a n i z n a m a w l o z o l o d n o l o w . u l u h k i m e o m a h t i m e z o s i l h u h p o z o k e s i z i a w i h k a s u k a x a k e n u f u k a z i z e o t n i z i o q g n a l e z a h p a h c u k a z i z e i b m u k a g n i i n e b u h t i s e i w a g n i z o z n o k n i i a b u k o a b u h t a m a n e w l u c u h p u k e z u k a v m e s i z e o s i l h u h p o z o k e s i z i a l e k a f u k o w i z n e b e s m u i z n a M a z o z n o k N e e z ) 1 4 i t o v I ( e w s i z e l u w a h k u k e z u k u e l d n i l - o l u y t u g o n i z n a m a z o y e n e k u l h a z e i h t k e j o r p i i a s i l a q u k o y e n a s i c g n a w c u k o y o b u q k n i w k a d e c n u k U o s i l h u h P o z o k e S i z e s o l e l e n o b i s I ) b ( o l u y t u G o n i z n a m A u l u h k i m e a l d n a m m i y i a w s i z n e y t e s i z e o s i l h u h p o z o k e s i z i w k e s a w i z i z n a m a a l a s t i z e u l u h k i m e i i a l d n a m m w k o y e l i k e l u l a b i z e u l u h k i M e o m a h t i M e z i q g n i g N e z ) 1 4 i t o v I ( 3 8 6 3 0 1 0 4 1 9 9 0 9 8 4 9 a l a l h a b a a k i r f A i s t n a z M o b i m e b a w k a b u h t a m u k a l e l e k i f u k o n , u t n a b a b i m o b u a l u c u h p u k a z e , u q u g n i w k e w s i l o j u k u l u h k u l o i l a m ) a s i c G u b o z e w l o d e c N u ( e n a w l e m u B o b ) 8 i t o v I ( . a g n a k e y o h a g n i z e i n i l a l i z e s a z a n a h p o l o d e e n a w k i h s i k o l i i , i q g n i g n i i , o z u k e w s i l o j u k e e l i h t i z e o w a d n i i w k 0 0 0 0 0 8 0 0 0 0 5 6 0 0 0 0 0 5 . g n i r e t e m t r a m s l a n o i t c e r i d - i b - e z o b u q k n i i a l e k a f u k u i z a w k a b a b u k u a l a p i s a m o o a z n e w k U s r e t e M t r a m S e s o l e l e n o b i s I ) b ( e w z i S e w a w o x g n o N U a w s i z n e y t e s u k o n i s e o l e l e n o b i s i m o k s E - u e w k i n u k i h t u k o g n e n a b M o k a w l e k a F u k o y o y e n e g n a l H e e w z i S e y o b u q k N i a s i k e z e f u k U o y e n e b i D e e w z i S e y o b u q k N e s o l e l e n o b i s I a l d n a M a n a w i b m Z i i ) 8 i t I ( This gazette is also available free online at www.gpwonline.co.za

112 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 Act no. 24 of 2024 The Division of Revenue Act, 2024 112 A T R A P , 7 E L U D E H C S E S N O P S E R R E T S A S I D R O F S E C N I V O R P R O F S N O I S I V O R P D E T A C O L L A N U 9 8 1 8 5 1 9 5 2 1 5 1 5 4 3 9 4 1 L A T O T s e t a m i t s E d r a w r o F 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 5 2 / 4 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C 9 8 1 8 5 1 9 5 2 1 5 1 5 4 3 9 4 1 h t i w e n i l n i d e s s e r d d a y l e t a u q e d a e b t o n n a c e c n e r r u c c o n a f i e s n o p s e r r e t s a s i d r o f s d n u f f o e s a e l e r e t a i d e m m i e h t r o f e d i v o r p o T t n a r G e s n o p s e R r e t s a s i D l a i c n i v o r P e c n a n r e v o G e v i t a r e p o o C . t c A t n e m e g a n a M r e t s a s i D e h t f o ) b ( ) 1 ( 2 n o i t c e s ) 3 e t o V ( e s o p r u P n o i t a c o l l a f o e m a N e t o V B T R A P , 7 E L U D E H C S E S N O P S E R R E T S A S I D R O F S E I T I L A P I C I N U M R O F S N O I S I V O R P D E T A C O L L A N U 3 5 1 3 1 4 4 5 0 5 9 3 2 4 3 8 7 3 L A T O T s e t a m i t s E d r a w r o F 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 5 2 / 4 2 0 2 0 0 0 ' R B n m u l o C A n m u l o C 3 5 1 3 1 4 4 5 0 5 9 3 2 4 3 8 7 3 h t i w e n i l n i d e s s e r d d a y l e t a u q e d a e b t o n n a c e c n e r r u c c o n a f i e s n o p s e r r e t s a s i d r o f s d n u f f o e s a e l e r e t a i d e m m i e h t r o f e d i v o r p o T t n a r G e s n o p s e R r e t s a s i D l a p i c i n u M e c n a n r e v o G e v i t a r e p o o C . t c A t n e m e g a n a M r e t s a s i D e h t f o ) b ( ) 1 ( 2 n o i t c e s ) 3 e t o V ( e s o p r u P n o i t a c o l l a f o e m a N e t o V This gazette is also available free online at www.gpwonline.co.za umthetho wolwabiwo iwengeniso, 2024 ino 24 ka 2024 STAATSKOERANT, 3 JuNiE 2024 No. 50743 113 i l i b m a h p a g N e z u l O o l e l e k i q U 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 5 2 / 4 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U A A B A G I S I , 7 I L U Y D E H S I E L E K E L T N I I A W L U K O Z O D N O H P A M A Z A G N A W I B A G N I Z E O L E L E N O B I Z I o g n o j n I o w i b a w l o l a m a g I i t o v I 9 8 1 8 5 1 9 5 2 1 5 1 5 4 3 9 4 1 E K N O Y I 9 8 1 8 5 1 9 5 2 1 5 1 5 4 3 9 4 1 . e l e k e l t N e e n a w l u w a L u k o w o h t e h t M o l ) b ( ) 1 ( 2 a y t o l o s e n a n a l e b m a h u k o g n a w s i k e h b u k a n e g n i o h p a o k e m w k i e l e k e l t n i a w l u k o l e g n i l a m e w k a w h s t u h k u k o y o y e l i z e l u w a h k e a l e s a l a w q g n i a k i n u k U e l e k e l t N i i a w L u k o s o d n o h P e s o l e l e n o b i s I o n a w s i z n e b e s t N e w l o l u w a L U ) 3 i t o v I ( 113 i l i b m a h p a g N e z u l O o l e l e k i q U 7 2 / 6 2 0 2 0 0 0 ' R 6 2 / 5 2 0 2 0 0 0 ' R 5 2 / 4 2 0 2 0 0 0 ' R B i h t a l h m U A i h t a l h m U B A B A G I S I , 7 I L U Y D E H S U E L E K E L T N I I A W L U K O Z A L A P I S A M O O Z A G N A W I B A G N I Z E O L E L E N O B I Z I o g n o j n I o w i b a w l o l a m a g I i t o v I 3 5 1 3 1 4 4 5 0 5 9 3 2 4 3 8 7 3 E K N O Y I 3 5 1 3 1 4 4 5 0 5 9 3 2 4 3 8 7 3 . e l e k e l t N e e n a w l u w a L u k o w o h t e h t M o l ) b ( ) 1 ( 2 a y t o l o s e n a n a l e b m a h u k o g n e l e k e l t N i i o n a w s i z n e b e s t N e w l a w s i k e h b u k a n e g n i o h p a o k e m w k i e l e k e l t n i a w l u k o l e g n i l a m e w k a w h s t u h k u k o y o y e l i z e l u w a h k e a l e s a l a w q g n i a k i n u k U a w L u k o s a l a p i s a M a k i s o l e l e n o b i s I o l u w a L U ) 3 i t o v I ( This gazette is also available free online at www.gpwonline.co.za

114 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 This gazette is also available free online at www.gpwonline.co.za STAATSKOERANT, 3 MEi 2024 No. 50743 115 This gazette is also available free online at www.gpwonline.co.za

116 No. 50743 GOVERNMENT GAZETTE, 3 JuNE 2024 This gazette is also available free online at www.gpwonline.co.zaPrinted by and obtainable from the Government Printer, Bosman Street, Private Bag X85, Pretoria, 0001Contact Centre Tel: 012-748 6200. eMail: info.egazette@gpw.gov.zaPublications: Tel: (012) 748 6053, 748 6061, 748 6065